Abstract: Through the embedded analysis to the background of grandness policy and the actuality of construction corporation cost managing work in Chian , by introducing the theory and method of modern management , and taking present situation into account, this article puts forward the emphasis and working flow to construction corporation about strengthening the bided budget work and the cost duty sysytem .It has established and consummated a series of scientific and perfect cost duty stystem .If this system is carried out , the economic benefit of corporation will be enhanced notably .

Key words: bided budget, cost duty system , modern manage ment , measuring system, comment program

摘要： 通过对我国宏观政策背景和施工企业成本管理工作现状的深入分析,引入现代管理学原理与方法,从实际出发,提出施工企业以加强标后预算工作为中心健全成本责任体系工作的重点及其工作流程,为建立、健全一套科学、完善的成本责任体系打下坚实基础.在实践中推行此体系,企业的经济效益显著提高.

关键词: 标后预算, 成本责任体系, 现代管理学, 测算体系, 评审程序