成本管理手册山东德建集团有限公司二〇一六年xx月xx日山东德建集团有限公司成本管理手册目录...........................................................................................................................................................................................I1总则...........................................................................................................................................................................11.1目的.............................................................................................................................................................................11.2适用范围.....................................................................................................................................................................11.3指导原则.....................................................................................................................................................................11.4术语和定义.................................................................................................................................................................12职责与权限................................................................................................................................................................32.1职责.............................................................................................................................................................................32.2权限.............................................................................................................................................................................43项目目标责任管理.....................................................................................................................................................53.1项目目标利润的确定..................................................................................................................................................53.2项目管理目标责任书签订..........................................................................................................................................63.3项目风险抵押管理......................................................................................................................................................73.4项目目标成本动态调整..............................................................................................................................................93.5项目考核及兑现........................................................................................................................................................103.6流程与附件...............................................................................................................................................................134商务策划管理...........................................................................................................................................................194.1商务策划编制...........................................................................................................................................................194.2商务策划审批.....................................................................................................
