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责任成本核算是全员全过程的,涉及到项目的制度组织岗位分工,应充分认识核算工作的重要性,主动组织完善核算工作其次要制定各项制度,明确岗位,确定组织形式。在市场竞争日趋激烈的今天,工程项目是施工企业产生经济效益的源泉,工程项目的管理是施工企业的管理基础,而成本管理是工程项目管理工作的重中之重,因此,责任成本核算作为项目责任成本管理的重要环节,就显得尤为重要。
Responsibility costing is the whole process of the whole staff. It involves the project organization and division of work. We should fully understand the importance of accounting work, take the initiative to organize and perfect the accounting work, and secondly, formulate various systems, clarify positions and determine organizational forms. In the increasingly fierce market competition, construction projects are the source of economic benefits for construction enterprises. The management of construction projects is the foundation of management of construction enterprises. Cost management is the most important part of the management of construction projects. Therefore, Project responsibility cost management an important part, it is particularly important.