材料价差在铁路工程项目责任成本预算编制中的应用

Application of Material Price Difference in the Budgeting of Railway Engineering Project Responsibility Cost

材料价差在责任成本预算编制的应用,可以真实反映项目的价格管理水平,为项目在责任成本预算分析以及项目责任成本预算考核提供了依据。作为施工企业的各项目部如何正确计算材料价差,并在其责任成本预算中合理预计,夯实绩效考核兑现的基础,是大量施工企业面临的亟待解决的重要课题。本文结合笔者多年的责任成本预算编制经验,就材料价差的在铁路项目责任成本预算编制中的应用进行了详细阐述,为企业及成本管理人员提供有益借鉴。

The application of material price difference in the formulation of responsibility cost budget can truly reflect the price management level of the project, and provide a basis for the project’s responsibility cost budget analysis and project responsibility cost budget assessment. As the construction company’s project department how to correctly calculate the material price difference, and reasonably predict it in its responsibility cost budget, the foundation for fulfilling the performance appraisal is an important issue that needs to be solved by a large number of construction enterprises. This paper combines the author’s years of experience in responsibility cost budgeting, and elaborates on the application of material price difference in railway project responsibility cost budgeting, which provides useful reference for enterprises and cost managers.