精细化成本视角下房建工程预算编制绩效管理模式研究

Research on Performance Management Mode of Housing Construction Project Budgeting from the Perspective of Refined Cost

本文基于精细化成本视角,对房建工程预算编制绩效管理模式进行研究,结果表明,建立并推行房建工程预算编制绩效管理模式,能提升管理“软实力”,有助于推动预算绩效管理工作向全方位展,对资金合理分配能提升资金运用效率。利用对管理流程优化,加速预算编制有目标、预算有评价、执行有监督、反馈结果有应用、评价结果有反馈全过程预算绩效管理机制。项目成果为项目预算绩效管理制定、实施提供参考,对提升项目绩效管理工作效能具有重要意义。

Based on the perspective of refined cost,this paper studies the performance management mode of housing construction project budgeting,and the results show that establishing and implementing the performance management mode of housing construction project budgeting can improve the"soft power"of management,help promote the budget performance management work to develop in all directions,and improve the efficiency of fund utilization through reasonable allocation of funds.Use the optimization of management process to accelerate the budget performance management mechanism in the whole process of budget preparation with objectives,budget with evaluation,implementation with supervision,feedback results with application,and evaluation results with feedback.The project results provide reference for the formulation and implementation of project budget performance management,and are of great significance for improving the efficiency of project performance management.