成本管理手册某某股份有限公司工程管理部制****年**月**日目 录一、 成本管理制度与流程................................................3工程结算审批工作程序.................................................................................................4工程结算复核实施细则.................................................................................................7工程成本检查调研工作指引.......................................................................................14企业成本核算指导.......................................................................................................18工程付款审核工作程序...............................................................................................29工程付款审批工作程序...............................................................................................34工程预结算管理办法...................................................................................................36扣款审批工作程序.......................................................................................................48工程预结算管理法律规范...........................................................................................49责任成本管理体系指引...............................................................................................52目标成本科目分类.......................................................................................................61新项目进展管理制度...................................................................................................66设计变更与现场签证管理法律规范............................................................................88零星工程管理法律规范...............................................................................................91零星用现金购买物品、材料管理法律规范................................................................93工程及成本管理制度清理工作流程及计划................................................................98工程材料设备限价管...
