施工企业应推行基于价值链的全面预算管理,通过企业价值链要素形成有效整体联动,避免管理脱节。进一步明确成本管理责权利,将以往成本管理的主要责权由项目部扩展到从项目投标开始到结束售后服务的各业务单元,各司其职,避免推诿责任。在此基础上,抓关键环节——项目执行,科学管理项目。 Construction enterprises should promote a comprehensive budget management based on the value chain, and form effective overall linkage through the elements of the enterprise value chain to avoid the disjunction of management. Further clarify the responsibilities and benefits of cost management, extend the main responsibilities and responsibilities of past cost management from the project department to the business units from the start of project bidding to the end of after-sales service, and perform their duties to avoid pushing responsibility. On this basis, grasp the key aspects - project implementation, scientific management projects.