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工程项目成本管理是一个全员、全过程的管理,目标成本要通过施工生产组织和实施过程来实现。长期以来,有些领导干部一提到成本管理就想到这是财务部门管的事情,简单地将项目成本管理的责任归于财务人员,其结果是技术人员只负责技术和工程质量,工程组织人员只负责施工生产和工程进度,物资供应管理人员只负责材料的采购和点验、发放工作。这样表面上看起来分工明确、职责清晰,实际上漏洞很大。正确做法应该是建立财务部门牵头,经营和生产部门共同参与的一整套适台施工企业的项目成本控制责任体系。
Project cost management is a full, the whole process of management, the target cost through the construction and production organization and implementation process to achieve. For a long time, some leading cadres referred to the issue of cost management, thinking that this was the responsibility of the finance department. Simply assigning the responsibility for project cost management to the finance staff resulted in the technicians being only responsible for the quality of the technology and engineering, and the engineering staff being responsible only Construction production and project progress, material supply management personnel are only responsible for material procurement and inspection, distribution work. This looks apparently clear division of labor, responsibilities clear, in fact, loopholes. The correct approach should be to establish the financial sector to take the lead, operating and production departments to participate in a set of appropriate construction project cost control responsibility system.