Design on Supervision Cost Allocation Model of Government-invested Projects
Yang Hongxiong1,2,Li Fan3,Mei Zhiling1
1.School of Management,Tianjin University of Technology,Tianjin 300384,China;2.School of Economics,Nankai University,Tianjin 300071,China;3.China Development Research Foundation,Beijing 100011,China
Abstract：Aiming at resolving the following question of supervision cost in government-invested projects:input shortage,input error,input duplication,the lack of unified allocation mechanism of supervision cost,the authors bring forward allocation model of functional supervision cost based on techniques of feature mapping and activity-cost of the whole process.This model emphasizes the attribution on supervision responsibilities and supervision rights,and drives on cost management innovation.This model suggests specialized functions institutions or personnel to go in for the whole process controlling of supervision cost of government-invested projects.It pays close attention to the supervision cost's efficiency based on supervision cost's investment effects of government-invested project.It has important theoretical and practical significance in improving the utilization efficiency of supervision fee to the government,contractors,owners,supervisors and tender agent.
2014, 
