竞争日趋激烈的建筑市场,施工企业立足的根本在于效益。项目工程是施工企业生存的基础,也是企业发展的源泉。项目工程效益的好坏,最终的利润与投资的比例大小,与物资管理、节约材料费用、降低工程成本,有着密切的关系。工程项目实行责任成本管理势在必行。责任成本分解、控制、考核、兑现,是推进项目成本管理主体责任落实、推动创效创誉目标实现的重要手段。 Increasingly competitive construction market, construction enterprises based on the fundamental benefit. Project construction is the basis for the survival of construction enterprises, but also the source of enterprise development. Project benefits of the project quality, the final size of the ratio of profits and investment, and materials management, material saving costs, reduce the cost of the project, has a close relationship. Project responsibility cost management is imperative. Responsibility cost decomposition, control, assessment, cash, is to promote the implementation of the main responsibility for the project cost management, promote the creation of an important means to achieve the goal.