施工企业实行责任成本管理的探讨

Carrying out responsibility cost management in construction enterprises

论述了建筑施工企业实行责任成本管理的具体做法 ,并结合实际事例加以论证 ,对成本核算、分析、控制等问题加以探讨 ,从而找出使企业取得最佳经济效益的途径。

In order to find out the way to acquired maximum economic benefits for enterprises,in this paper combined with practice the practical measures to carry out responsibility cost management in construction enterprises are introduced and according to the cost accounting,analysis,control and other issues encountered detailed discussion is made.