摘要
建筑施工企业在工程建设中实行施工项目成本管理是企业生存和发展的基础和核心 ,在施工阶段搞好成本控制 ,达到增收节支的目的是项目经营活动中更为重要的环节 ,本文将对这一问题进行论述 ,以便在企业的生产经营中起指导作用。
In project building in building enterprise,the construction management in cost is a foundation and core of enterprise existence and development.At construction stage,to do cost well control and achieve goals to increase income and to cut down expenses are more important links for managing activities.The paper will discuss this question so as to make it play a guiding role in production management below.
出处
《辽宁交通科技》
2005年第2期67-68,F003,共3页
Liaoning Communication Science and Technology