浅议建筑施工企业如何加强项目责任成本管理  

Discussion on How to Strengthen the Project Responsibility Cost Management for Construction Enterprise

作　　者：陈江涛 

机构地区：[1]中铁二十四局集团江苏工程有限公司,南京210042

出　　处：《价值工程》2014年第17期159-160,共2页Value Engineering

摘　　要：当前,我国建筑施工企业处于完全竞争的生存状态,如何做大做强、提高创效水平是每个施工企业孜孜以求的目标。因此,施工企业也大都推行了责任成本管理,但由于企业管理粗放,重干轻管、重揽轻算,责任成本管理的推行效果不尽相同。本文分析了当前施工企业责任成本管理的现状,总结提出加强责任成本管理的一些对策和措施。At present, China＇s Construction enterprises are in a fully competitive state for survival, so how to become bigger and stronger and improve the level of creating benefit is the goal of each construction enterprise pursued. Therefore, most of the construction companies are implementing responsibility cost management. However, because of the extensive business management, paying no attention to management and accounting, the effect of the implementation of responsibilities cost management is different. This paper analyzes the current status of the responsibility cost management in construction corporate, summarizes some countermeasures to strengthen the responsibility cost management.

关 键 词：施工企业 成本管理 责任成本 责任意识 创新理念 

分 类 号：F275.3[经济管理—企业管理]