浅谈施工企业责任成本管理的问题与对策

Problems and Countermeasures of Responsibility Cost Management in Construction Enterprises

激烈的市场竞争,使众多施工企业利润空间下降,只能以微利生存。责任成本管理通过划分责、权、利,明确责任中心,考核挂钩绩效,能够有效加强成本控制。本文着重分析了施工企业责任成本管理中存在的问题与不足,结合企业管理实际,从增强责任成本管理意识、加强责任成本过程管控、健全责任成本管理体系、完善责任成本考核机制等方面提出了相应对策,以期帮助施工企业探寻突破成本管理困局,实现企业高质量健康发展的新途径。

Fierce market competition has reduced the profit margins of many construction companies,and they can only survive with meager profits.Responsibility cost management can effectively strengthen cost control by dividing responsibilities,powers,and benefits,clarifying the responsibility center,and evaluating performance.This paper focuses on the analysis of the problems and shortcomings in the responsibility cost management of construction enterprises.Combined with the actual management of enterprises,the corresponding countermeasures are put forward from the aspects of strengthening the consciousness of responsibility cost management,strengthening the process control of responsibility cost,improving the responsibility cost management system and perfecting the responsibility cost assessment mechanism,in order to help construction enterprises to explore new ways to break through the dilemma of cost management and realize the high quality and healthy development of enterprises.