摘要
本文在现行建设项目施工成本费用管理模式分析的基础上,提出了施工项目分项工程作业成本标准化管理方法的理念。阐述了在分项工程作业成本标准化管理方法基础构架上,应用计算机信息管理技术手段建立分项工程成本动态管控系统的方法。
On the basis of analyzing the current project costing management mode in construction projects,the paper proposes the idea of management method for standardization of activity-based costing in operating project subunits. It elaborates the method of establishing a dynamic management system of subunits by means of computer management technology in the framework of management method for standardization of activity-based costing in subunits.
出处
《建筑经济》
北大核心
2008年第S2期247-250,共4页
Construction Economy
关键词
分项工程
作业成本
标准化管理方法
subunit activity-based
costing management
method for standardization
