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随着我国建筑业和基本建设管理体制改革的不断深化,建筑施工企业的生产方式和组织结构也发生了深刻的变化,目前以工程项目管理为核心的企业生产经营管理体制已初步形成,建筑施工企业普遍实行了项目经理负责制和项目成本核算制。
With the continuous deepening of the reform of the construction industry and capital management system in our country, profound changes have taken place in the mode of production and organizational structure of construction enterprises. At present, the production and operation management system with project management as the core has taken shape. Building construction Enterprises generally implement the project manager responsibility system and project cost accounting system.