随着建筑行业市场竞争机制逐步完善,招投标价格日趋合理,企业利润空间变窄,在确保工程质量的前提下,如何加强内部管理、压缩可控成本,从而提升企业的利润空间?工程项目责任成本概述与分析工程项目责任成本是指工程项目施工过程中,按照责任者的可控程度,所归集的应由责任者负担的成本。通俗地讲,责任成本就是按照“谁负责、谁负担”的原则,把可控成本归集到负责控制成本的责任中心。责任成本的要素包括可控成本、责任、利益和合同。责任成本是以可控成本为对象,以责任为中心,以利益为驱动,以合同为载体的有机联系的相互制衡机制。准确地说,它是一种机制,而不是制度。工程项目的 With the gradual improvement of the market competition mechanism in the construction industry, the increasingly competitive bidding and tendering prices and narrowing of the profit margin of enterprises, how to strengthen internal management and reduce controllable costs so as to enhance the profit margins of enterprises under the premise of ensuring project quality? Cost Summary and Analysis The project cost of responsibility refers to the cost that should be borne by the responsible persons according to the controllable degree of the responsible persons during the construction of the project. Generally speaking, the responsibility cost is based on the principle of “who is responsible for who bear ”, the controllable costs are collected to the responsible center for cost control. Elements of responsibility costs include controllable costs, responsibilities, benefits and contracts. Responsibility cost is a mechanism of mutual checks and balances of organic links based on controllable costs, responsibility as the center, interest-driven and contract-based. To be precise, it is a mechanism, not a system. Project