| 强化施工项目成本管理的核心问题 |
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| 引用本文： | 林木填.强化施工项目成本管理的核心问题[J].山西建筑,2007,33(3):220-221. |
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| 作者姓名： | 林木填 |
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| 作者单位： | 福建省第一公路工程公司,福建,泉州,362000 |
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| 摘 要： | 阐述了建筑企业加强施工项目成本核算的意义,分析比较了企业财务成本和项目管理成本的区别,明确了项目成本核算的内容,介绍了加强施工项目成本核算的方法,有利于建筑企业的经营管理,提高竞争力。
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| 关 键 词： | 施工项目 成本管理 成本核算 |
| 文章编号： | 1009-6825(2007)03-0220-02 |
| 修稿时间： | 2006-07-26 |
Main problem of strengthening construction cost management |
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| LIN Mu-tian.Main problem of strengthening construction cost management[J].Shanxi Architecture,2007,33(3):220-221. |
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| Authors: | LIN Mu-tian |
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| Affiliation: | LIN Mu-tian |
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| Abstract: | The following paper illustrates the meaning of strengthening construction project cost accounting in building enterprise,compares the differences between enterprise financial cost and project management cost,explains the contents of item cost accounting,and introduces the method to strengthen construction cost accounting,which is propitious to the operation and management of building enterprise and to promote its competitive power. |
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| Keywords: | construction projects cost management cost accounting |
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