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目标责任成本控制是工程项目管理的一个重要组成部分,是成本控制的一种有效方法。但是在实施目标责任成本管理的过程中也存在着一些问题,比如内部各管理层次责任不清、目标责任成本的确定不科学等。因此有必要分析施工企业在实践目标责任成本管理中的问题,进行目标责任成本管理流程设计,使其在经营中能够真正发挥管理出效益的作用。本文就目前施工企业推行目标责任成本管理存在的问题进行了分析,并提出提高责任成本管理的具体有效措施。
The target responsibility cost control is an important part of project management and an effective method of cost control. However, there are some problems in the process of implementing the target responsibility cost management, such as the unclear responsibilities of internal management levels and the unscientific determination of the target responsibility costs. Therefore, it is necessary to analyze the problems of the construction enterprise in the responsibility cost management of the practice goal and to design the target responsibility cost management process so that it can really play the role of managing the benefit in the operation. This article analyzes the existing problems of implementing target responsibility cost management in construction enterprises and puts forward some concrete and effective measures to improve responsibility cost management.