| 工程施工企业全成本核算与管理 |
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| 引用本文： | 张彦.工程施工企业全成本核算与管理[J].煤炭技术,2010,29(4). |
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| 作者姓名： | 张彦 |
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| 作者单位： | 七台河市第二建筑工程有限责任公司,黑龙江,七台河,154600 |
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| 摘 要： | 施工企业全成本核算的新增要素主要有资金成本和工资费用2个方面。施工企业全成本核算模式与方法有直接分配法、辅助核算法和台账法等。
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| 关 键 词： | 工程施工企业 全成本核算 管理 |
Construction and Management of Enterprise-wide Cost Accounting |
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| ZHANG Yan.Construction and Management of Enterprise-wide Cost Accounting[J].Coal Technology,2010,29(4). |
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| Authors: | ZHANG Yan |
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| Affiliation: | Qitaihe City Second Engineering Co./a>;ltd./a>;Qitaihe 154600/a>;China |
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| Abstract: | The construction of new corporate-wide cost accounting elements are mainly the cost of capital and wage costs of two aspects. Construction enterprise-wide cost accounting models and methods are direct distribution method, auxiliary ledger accounting law and the accounting method. |
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| Keywords: | engineering construction enterprises full cost accounting management |
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