工程项目成本责任中心和成本核算单元划分初探

在工程建设中，强化施工管理，推行项目责任成本管理，是目前施工企业采用的一种事前预控、事中管控、事后分析与纠正的现代成本管理方式。为保证责任成本管理的有效实施，必须提高责任成本管理的过程控制和管控水平。此文在阐述划分项目各成本责任中心和成本核算单元的必要性、划分前提和一般原则的基础上，以某电气化工程为例，进一步论述如何划分各成本责任中心和成本核算单元，以及实施的效果。实例验证，推行这种责任成本管理方式，不但可以提高施工管理水平，而且可以节约成本，取得较好的经济效益。

Discussion of Engineering Project Cost Responsibility Center and Cost Accounting Units Division

In the engineering construction, strengthening the construction management and carrying the project responsibility cost management is way of modern cost management that the construction enterprises. In order to guarantee the effective implementation of the responsibility cost management, we must improve the process control and control level of responsibility cost management. Based on expounding the necessity, the premise and general principle of dividing the project cost responsibility center and cost accounting u- nit. Taking a electrification project as an example, how to divide the cost responsibility center and cost accounting unit, and the effectiveness of implementation are discussed. The example verified that implementing the responsibility cost management method not only can improve the level of construction management, but also can save cost and obtain the good economic benefit.