摘要
为进行工程投资的目标成本控制,控制消耗、降低成本,提出目标成本管理体系,对于目标成本的测算、控制、分析和评估等方面进行了讨论,并提出具体的控制措施,对成本管理进行收益评估和考核。
In order to carry out the target cost control of project investment,the paper put forward the target cost management system for control consumption and reducing cost. It discussed some aspects including calculation,control,analysis and evaluation about target cost. Then it mada concrete control measures for profit evaluatiion and assessment.
出处
《建筑经济》
北大核心
2008年第S2期357-358,共2页
Construction Economy
关键词
目标成本
控制
成本核算
target cost
control
cost evaluation
