| 作业成本法在工程项目成本管理中的应用 |
| |
| 引用本文： | 程海玲. 作业成本法在工程项目成本管理中的应用[J]. 福建建材, 2009, 0(1): 114-116 |
| |
| 作者姓名： | 程海玲 |
| |
| 作者单位： | 焦煤集团鑫珠春工业公司,河南焦作454191 |
| |
| 摘 要： | 作业成本法在进行成本计算和分配上所取得的成就,在制造业企业中已经得到了大量的实际印证,它能给企业带来的实际效益是企业采用它的最好的理由.在施工成本管理中也可以采用作业成本管理,真正做到对施工成本的准确确定和核算,实现对成本发生动因的管理和控制,做到成本的有效降低。
|
| 关 键 词： | 作业成本法 施工项目 成本管理 |
Application of the operating cost approach in cost control of engineering projects |
| |
| CHAI Hai-Ling. Application of the operating cost approach in cost control of engineering projects[J]. , 2009, 0(1): 114-116 |
| |
| Authors: | CHAI Hai-Ling |
| |
| Affiliation: | XinZhuChun Industrial Company;Jiaozuo Coal Corp;JiaoZuo;454191;China |
| |
| Abstract: | The effectiveness of operating cost approch in cost calculation and allotting has been proved in the manufacturing industry.A good reason for enterprises to adopt this approach is the actual benefits it brings them.Operating cost management can also be introduced into the cost control of construction to guarantee the exact calculation and determination of construction cost,thus achieving the control of cost occurring sources and the effective reduction of cost. |
| |
| Keywords: | the operating cost approach construction project cost control |
| 本文献已被 CNKI 维普 等数据库收录！ |
