成本管理是提高军队施工单位经营管理水平、施工效益的一项重要制度。落实这项制度,首先需建立成本管理责任制,明确施工单位各部门、各所属单位或个人在成本管理中的职责,做到分工明确,责任清楚。其次是搞好成本预测、控制、核算、分析工作。 Cost management is to improve the military construction unit management level, construction efficiency of an important system. To implement this system, we must first establish a responsibility system for cost management, clarify the responsibilities of each department, unit or individual in the cost management of the construction unit so that the division of labor is clear and the responsibilities are clear. The second is to do a good job of cost forecasting, control, accounting, analysis.