Project cost management, as the core of project management, is the direct guarantee of the economic benefits of construction enterprises. The project cost responsibility budget is the cost of the project prepared before the construction of the project, which is the maximum limit of the cost expenditures approved by the superior units to the responsible units. It is also the standard for assessing the performance of responsible units. The compilation and adjustment of the project responsibility budget should be realistic, which is not only conducive to the smooth progress of the project, but also conducive to cost control. To prepare and adjust the budget of the project responsibility is the most important task for the construction enterprise to create the project. This article elaborates the preparation of the responsibility budget and the principle of dynamic adjustment, which is very practical.%项目成本管理作为项目管理的核心,是施工企业经济效益的直接保障,而项目成本责任预算是在项目施工之前编制的项目成本费用,是上级单位给责任单位核定的成本支出的最高限额,同时也是考核责任单位绩效的标准.项目责任预算的编制和调整要切合实际,既要有利于项目顺利推进,又要有利于成本控制,做好项目责任预算的编制和调整工作是施工企业创效工作的重中之重.本文就责任预算的编制办法和动态调整原则方面进行阐述,有很强的实操性.
展开▼
