| 施工企业机械作业单位单机核算办法 |
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| 引用本文： | 沈自恒.施工企业机械作业单位单机核算办法[J].山西建筑,2006,32(2):252-253. |
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| 作者姓名： | 沈自恒 |
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| 作者单位： | 中铁十二局集团第三工程有限公司,山西太原030024 |
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| 摘 要： | 结合土石方施工队伍管理经验，就施工企业实施单机核算的意义及如何建立、实施单机核算办法进行了介绍，为施工企业成本管理提出了可鉴经验。
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| 关 键 词： | 单机核算办法 责任成本 定额编制 |
| 收稿时间： | 2005-10-28 |
Cost accounting method of single machine in construction enterprises |
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| SHEN Zi-heng.Cost accounting method of single machine in construction enterprises[J].Shanxi Architecture,2006,32(2):252-253. |
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| Authors: | SHEN Zi-heng |
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| Abstract: | Combined with management experiences in earth excavation construction the significance of cost accounting method of single machine and practical accounting measures are introduced, which provide good references for cost management in construction enterprises. |
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| Keywords: | cost accounting method of single machine reslmnsibility cost preparation of norm |
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