| 建筑业成本倒推法实施探讨 |
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| 引用本文： | 夏瑞丽,董学斌. 建筑业成本倒推法实施探讨[J]. 山西建筑, 2002, 28(10): 121-121,134 |
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| 作者姓名： | 夏瑞丽 董学斌 |
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| 作者单位： | 1. 华北工学院,山西,太原,030051
2. 华北工学院汾泉公司,山西,太原,030051 |
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| 摘 要： | 结合施工企业的实际提出了学习邯钢经验,建立适应市场经济的企业机制和目前所面临的几个问题,提出通过学习邯钢经验,对症下药,深化改革,实行成本倒推法,这些问题是可以得到解决的。
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| 关 键 词： | 建筑业 成本管理 成本核算 倒推法 施工企业 |
| 文章编号： | 1009-6825(2002)10-0121-02 |
Discussion on the carrying out "cost backward inference method" in building industry |
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| XIA Rui li ,DONG Xue bin. Discussion on the carrying out "cost backward inference method" in building industry[J]. Shanxi Architecture, 2002, 28(10): 121-121,134 |
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| Authors: | XIA Rui li DONG Xue bin |
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| Affiliation: | XIA Rui li 1,DONG Xue bin 2 |
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| Abstract: | Combined with practices of construction enterprises in this paper some suggestions are proposed to study the experiences of Handan iron and steel company and establish enterprise mechanism to adapt to market economy. At the same time some problems in present are put forwards. Author thinks through studying the experiences of Handan iron and steel company, deepening reform and carrying out "cost backward inference method" those problems can be solved. |
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| Keywords: | cost management cost accounting backward inference method construction enterprise)] |
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