提高项目责任成本预算质量的方法研究  

Study on Improving Quality of Project Responsibility Cost Budget

作　　者：韩永生 HAN Yong-sheng(China Railway sixth Bureau Group Taiyan Engineering Co,Ltd Taiyan Shanxi,030013 China)

机构地区：[1]中铁六局集团太原铁路建设有限公司,山西太原030013

出　　处：《铁路工程技术与经济》2021年第3期68-70,F0003,共4页Railway Engineering Technology and Economy

摘　　要：责任成本预算是有效发挥项目成本考核激励机制,实现项目最大效益,促进企业高质量发展的工具。责任成本预算质量是确保项目成本管理水平提高的关键所在,是控制成本要素费用的基础,是二次经营精准策划和经济承包责任书的基础,是检验项目标前联动或一次经营成果的标尺。此文从现场调查、项目策划、预算编制、预算评审、过程执行、动态调整、总结几方面论述了各阶段的质量控制方法,总结提出了影响提高预算质量的关键因素和应对措施,可为工程项目责任成本管理提供指导借鉴。The responsibility cost budgeting is a tool to effectively exert the incentive mechanism of project cost assessment,achieve the maximum benefit of the project and promote the high-quality development of enterprises.The quality of responsibility cost budget is the key to ensure the improvement of project cost management level,the basis to control the cost elements and expenses,the basis for the precise planning of the second operation and the economic contract responsibility,and the scale to test the linkage before the item goal or the operating results.This paper discusses the quality control methods of each stage from the aspects of site investigation,project planning,budget preparation,budget review,process execution,dynamic adjustment and summary,and summarizes the key factors and countermeasures that affect the improvement of budget quality,which can provide guidance and reference for engineering project responsibility cost management.

关 键 词：成本管理 责任成本预算 质量控制 

分 类 号：F273[经济管理—企业管理] F283[经济管理—国民经济]