对施工企业单位如何加强成本管理,建立和健全成本核算制度,不断降低工程成本,有利于工程项目竞争,提高经济效益,我认为应该在明确各级责任制的前提下,采用分级分口成本管理办法:一、成本采用分级分口管理成本分级分口管理体制,是目前成本管理工作中贯彻责任制的最有效途径。所谓分级分口管理是在企业内部以成本管理为主体,建立起一个以公司、公司直属工程队、各科室管理互相结合的纵间成本管理体系,以财务科为核心,成立由财务科、生产经营计划科、工程管理科、物资供应科、劳资、后勤等部门相互配合的横向成本管理网络。切实抓 How to strengthen cost management for construction enterprise units, establish and improve the cost accounting system, and constantly reduce the cost of the project, is conducive to project competition and improve economic efficiency, I believe that under the premise of clear responsibility system at all levels, the use of hierarchical split cost management Methods: First, the cost of adopting a hierarchical split management cost classification and split management system is the most effective way to implement the responsibility system in current cost management work. The so-called graded split management is based on cost management within the company. It establishes a vertical cost management system that integrates the management of the company, the company’s direct engineering team, and various departments. The financial department is the core and is established by the Finance Section and production. Business planning, project management, material supply, labor, logistics and other departments coordinate horizontal cost management network. Practically