| 施工企业目标成本管理探析 |
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| 引用本文： | 赵楠,韩应军.施工企业目标成本管理探析[J].山西建筑,2007,33(15):268-269. |
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| 作者姓名： | 赵楠 韩应军 |
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| 作者单位： | 1. 焦作市宏程工程建设有限责任公司,河南焦作,454000
2. 河南工程技术学校,河南焦作,454000 |
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| 摘 要： | 为了加强施工成本控制,健全成本管理责任制,确定了施工企业目标的成本,介绍了目标成本管理实施应遵循的原则,提出了目标成本控制的有效方式,从而提高经济效益,增强施工企业的竞争实力。
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| 关 键 词： | 施工 成本 控制 管理 |
| 文章编号： | 1009-6825(2007)15-0268-02 |
| 修稿时间： | 2006-12-23 |
Analysis of aimed cost management of construction enterprises |
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| ZHAO Nan,HAN Ying-jun.Analysis of aimed cost management of construction enterprises[J].Shanxi Architecture,2007,33(15):268-269. |
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| Authors: | ZHAO Nan HAN Ying-jun |
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| Affiliation: | ZHAO NanHAN Ying-jun |
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| Abstract: | In order to strengthen control of constructing cost and sturdy the liability system of cost management,it fixes the aimed cost of constructing enterprises,introduces principles which should obeyed of aimed cost management,brings forward the effective ways of aimed cost management,in order to raise economic benefits as well as reinforce the competitive power of construction enterprise. |
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| Keywords: | construction cost control management |
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