摘要
成本核算工作在整个财务工作中起着十分重要的作用。本文浅析了成本核算工作中应注意的问题,以及应如何做好成本核算工作。意在阐明成本管理是提高企业经济效益的重要手段。
The cost accounting plays a great role in the financial affairs.This paper just analyses some problems that we should pay great attention to in the cost accounting and how do the costing better. That means the cost management is a very important measure for increasing benefits of enterprises.
出处
《电力勘测设计》
2004年第3期9-12,31,共5页
Electric Power Survey & Design
关键词
成本核算
工程成本
核算
cost accounting
cost of projects
accounting
