中国建筑第二工程局有限公司责任成本管理的研究 摘 要随着经济的发展,责任成本管理已成为如今建筑企业经营者和投资者对企业经营发展状况及发展趋势的关键要素。责任成本管理是为了加强工程项目成本管理,健全工程项目成本管理体系,完善成本编制、成本分解、过程控制、核算分析,提高工程收入,努力控制工程成本,对于探讨建筑企业成本问题起到至关重要的意义。责任成本管理是对企业内部作业队采取责权利相结合,对外部劳务派遣执行财务劳务分包合同管理形式,从而使项目在实施的每一阶段,每一环节都有效控制。但是,在当前建筑企业在成本管理方面还存在很多问题,责任成本管理没能达到有效发展。本文以中国建筑第二工程局有限公司为例,该公司成立时间较长规模较大,业务覆盖较广。根据公司经营活动中出现的责任成本问题运用科学方法并制定有效措施防范控制,保证公司能有效的进行业务运转。通过查找相关资料,对国内外当前成本管理研究的结果进行归类,并详细阐述相关的成本管理理论,使建筑行业取得更好的发展。关键词:建筑企业;成本管理;施工项目 AbstractWith the economic development of today's society, as an important means of financial management, responsibility cost management has become an understanding method for construction enterprise operators and investors to understand the past development status of construction enterprises and predict future development trends.Responsible cost management is to strengthen engineering project cost management, improve engineering project cost management system, strengthen cost preparation, cost decomposition, process control, accounting analysis and assessment fulfillment, strengthen change design and liquidation claim management, actively expand engineering income, and strive to Controlling the engineering cost plays a vital role in discussing the problems of analysis of construction enterprises for insufficient financial analysis.Responsible cost management is the combination of responsibility and rights for the internal operation team of the enterprise, and the impl...