【正文】 數(shù)量控制（1）通過圖紙會(huì)審，核查圖紙工程量的準(zhǔn)確性；（2）通過現(xiàn)場(chǎng)調(diào)查和施工放樣，檢查核對(duì)圖紙的正確性，如出現(xiàn)不符則根據(jù)實(shí)際情況對(duì)工程量予以調(diào)整。（3）對(duì)施工方案予以優(yōu)化，優(yōu)化后的工程量作為數(shù)量控制中心的控制數(shù)量，并鼓勵(lì)責(zé)任中心對(duì)方案再優(yōu)化，責(zé)任中心優(yōu)化后的數(shù)量作為中心責(zé)任利潤(rùn)。（4）施工過程中，在現(xiàn)場(chǎng)每天實(shí)行巡查，發(fā)現(xiàn)工程量比核定的數(shù)量有較大的盈余，金額超過規(guī)定標(biāo)準(zhǔn)（責(zé)任預(yù)算的 5%） ，則據(jù)實(shí)予以核減。如出現(xiàn)不可預(yù)見因素造成工程量增加，則由現(xiàn)場(chǎng)技術(shù)人員提出申請(qǐng)，報(bào)工程部長(zhǎng)核實(shí)，報(bào)總工審核通過，并經(jīng)項(xiàng)目經(jīng)理批準(zhǔn)后，才能進(jìn)入責(zé)任中心成本。如因各責(zé)任中心管理或優(yōu)化方案不妥造成的工程量增加，均不予以考慮進(jìn)成本。（5）對(duì)各單位工程建立詳細(xì)的臺(tái)帳，一個(gè)單位工程內(nèi)計(jì)價(jià)實(shí)行累計(jì)計(jì)價(jià)方式，防止出現(xiàn)重復(fù)計(jì)價(jià)。單位工程完工后及時(shí)進(jìn)行結(jié)算。工程量完成 45 天仍未計(jì)價(jià)的，則按下例情況分別予以處罰：如因勞務(wù)隊(duì)原因，則認(rèn)為放棄，后不再予以20 / 35考慮計(jì)價(jià)費(fèi)用；如是項(xiàng)目部相關(guān)人員原因，則按未計(jì)費(fèi)用的 5%予以處罰耽誤計(jì)價(jià)人員。如因業(yè)務(wù)人員失誤發(fā)生工程量超計(jì)價(jià)，超出量按實(shí)際費(fèi)用百分之百的扣相關(guān)人員工資。物資和設(shè)備控制（1）物資和設(shè)備的供應(yīng)（2）材料數(shù)量和質(zhì)量控制（3）管理費(fèi)控制五、責(zé)任利潤(rùn)兌現(xiàn)辦法兌現(xiàn)原則按照公司《責(zé)任成本管理辦法》及相關(guān)文件，充分體現(xiàn)“多勞多得、多效多得、按效取酬、論功行賞”的原則，根據(jù)責(zé)任成本合同考核的實(shí)際情況與綜合評(píng)價(jià)，按下步驟組織分配。分配步驟（1）由各責(zé)任中心主任上報(bào)本中心本季度責(zé)任利潤(rùn)及責(zé)任成本節(jié)超分析報(bào)告，由項(xiàng)目總工組織計(jì)劃、財(cái)務(wù)查對(duì)相關(guān)明細(xì)帳，核實(shí)準(zhǔn)確后，填報(bào)節(jié)超匯總表及相關(guān)分析說明服責(zé)任成本管理領(lǐng)導(dǎo)小組審核，項(xiàng)目經(jīng)理審批。（2）成本辦進(jìn)行項(xiàng)目部節(jié)超分析、實(shí)施情況上報(bào)公司成本辦經(jīng)公司審核后，予以組織分配。責(zé)任利潤(rùn)分配（1）中心責(zé)任利潤(rùn)分配（不含部控中心）按各責(zé)任中心與項(xiàng)目部簽訂合同實(shí)現(xiàn)的責(zé)任利潤(rùn)原則上 100%兌現(xiàn)，由各責(zé)任中心主任分配，具體操作分三步：①季度考核中心實(shí)現(xiàn)利潤(rùn)的 60%兌現(xiàn)；②與勞務(wù)隊(duì)辦理完竣工結(jié)算中心實(shí)現(xiàn)的利潤(rùn)兌現(xiàn)至 80%；③竣工資料移交完，辦理好相關(guān)手續(xù)后 100%兌現(xiàn)。有下列情況之一者不能兌現(xiàn)責(zé)任利潤(rùn)：①不能及時(shí)完善內(nèi)業(yè)資料（包括工程簽證、施工日志、技術(shù)交底、工程安全、質(zhì)量環(huán)保相關(guān)的記錄、臺(tái)帳、報(bào)表）及責(zé)任成本臺(tái)帳記錄不清，不能及時(shí)核實(shí)中心利潤(rùn)；②責(zé)任目標(biāo)沒有細(xì)化，中心責(zé)任預(yù)算沒有分解，沒有落實(shí)到責(zé)任人；③由于工作失誤，造成本項(xiàng)目經(jīng)濟(jì)效益受損和社會(huì)信譽(yù)受損者。21 / 35（2）部控中心利潤(rùn)分配項(xiàng)目部按照公司《責(zé)任成本管理辦法》規(guī)定保證公司參與分成部分的利益，部控中心利潤(rùn)減去公司分成后的凈節(jié)余數(shù)組織分配。①承包主體分配：按公司分成后的凈節(jié)余數(shù)的 35%提取由項(xiàng)目經(jīng)理組織分配。②特殊獎(jiǎng)勵(lì)：按公司分成后的凈節(jié)余數(shù)的 10~20%提取用于獎(jiǎng)勵(lì)有特殊貢獻(xiàn)的人員。③未進(jìn)中心的管理人員分配：按公司分成后的 5%提取，未進(jìn)中心人員經(jīng)過全體職工測(cè)評(píng)，滿意率達(dá) 80%以上時(shí)，按各責(zé)任中心的平均利潤(rùn)兌現(xiàn)。④特殊貢獻(xiàn)獎(jiǎng)勵(lì)基金：每季對(duì)責(zé)任成本管理有特殊貢獻(xiàn)的先進(jìn)個(gè)人予以獎(jiǎng)勵(lì)，由各中心提名，責(zé)任成本領(lǐng)導(dǎo)小組審核經(jīng)職工大會(huì)通過，金額根據(jù)創(chuàng)效益及影響情況確定，但不超過本期責(zé)任工資的 2 倍。（3）部全體職工統(tǒng)一分配方案附錄 BImplementation of the responsibility cost management of the main countermeasures 1. Seize the responsibility and cost of the principal contradiction Responsibility cost model is established, and further refinement of cost accounting, through continuously explore in practice summary, innovate, develop the responsibility of the unit cost of operation procedures. In accordance with the total amount control, goal deposition, layered implementation, responsibility clear, executive level, homework don39。t take risks, executive layer and assignments must be responsible for management and technology, establish and perfect the enterprise in accordance with the principle of reasonable and economical responsibility cost management system. Responsibility cost budget deposition, bined with the characteristics of enterprise production and management characteristics, optimize the allocation of resources, adjust the structure, the principle of input and output, through the horizontal and vertical deposition, establish a value indicators as the main line, with quantitative index, efficiency index, quality index for regional and vertical and 22 / 35horizontal chain cost index system. According to the who decision cost responsibility, who to cost control ability, who is responsible for the cost principle, determine the cost of responsible, and implement the responsibilities for cost. In product development phase, for example, requires very pay attention to the cost problem, because the guiding ideology of the product development design is affirmatory, e to a decision basic product structure, selection of technical performance, materials and manufacturing methods. A large amount of information at home and abroad show that control design cost saving affect costs by 15% or so, and control the cost of the day after tomorrow savings can only affect cost down about 3%. Enterprises to carry out product development, therefore, should be more consideration to the bination of technology and market, based on the good and inexpensive, and this responsibility can only by the developer, is responsible for policy makers. First, the determination of liability cost according to the above principles, preparation of cost budget, respectively different responsibility, adopt suitable method or hindcasting to determine. Second, the transverse deposition of responsibility cost, according to its constituent elements, according to the duty of each responsibility center and key determined according to the nature and control cost. For a prehensive cost management, the most suitable the zerobase budget management, namely in the costs of each item, is to cost benefit analysis, the responsibility center prehensive cost prepare their own responsibility cost budget, determination of responsibility cost budget can be made of the superior, the product cost, the superior according to the norm of advanced and reasonable, determination of standard cost, cost budget piled responsibility. Third, the vertical deposition of the responsibility cost, should according to the subordinate relations, namely the factory department, workshop, team the level of the individual, depose step by step, based on the principles of cost control, and carrying out the responsibility of the unit cost to each department and each worker, each responsibility center at the corresponding level and the lower the expenses of overall responsibility, and the package directly to the factory department. 23 / 35 2. Pay attention to strengthening the management of key link (1) purification of procurement channels, reduce the material purchasing cost Reduce the manufacture cost of the products, the key is to reduce the cost of more than 80% of the cost of materials. Material cost control, one is to strengthen the management design cost (as described above). The second is to strengthen the management of purchasing cost and consumption. If you loose a loose in the purchasing cost, can make the factory suffered great losses, a tight, tight throughout the year can be a lot of cost reduction. Benefits brought by purchasing behavior, is several times the production can39。t change the amount of labor. To factory production cost one million yuan output value contains the actual costs of materials and wages, for example: procurement costs and wages are reduced by 1%, increase the profit