所谓“三全”成本管控体系,是指企业“全员”参加;横向各职能部门“全方位”组织管理;工程项目从投标开始到竣工验收“全过程”的成本控制。 1.在“全员”参加上,重点要抓好三个环节:一要广泛发动群众,增强全员核算意识。树立全员的市场观念、成本观念、效益观念,引导职工人人算细账、个个搞核算,在企业上下形成向管理要效益的良好氛围。二要合理确定承包单价,以包促管。以往的承包,我们总是习惯于在工程 The so-called “three full” cost control system, refers to the enterprise “full” to participate; horizontal all functional departments “all” organization and management; project from the tender to the completion of the acceptance of the “entire process” cost control. 1. At the “all-encompassing” participation, we should focus on three key areas: first, mobilize the masses extensively and enhance the accounting awareness of all employees. Establish a full concept of the market, the concept of cost, the concept of efficiency, guide workers to count the fine account, all in accounting, the formation of the enterprise to manage a good atmosphere for the benefit. Second, we must determine the contract unit price, to promote the package. Previous contracting, we are always used to engineering