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,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。
Carrying out cost management of construction items for building construction enterprises in engineering construction is a base and key of existence and development of enterprises, Building good cost control at construction stage to achieve the goal of increasing revenue and reducing expenditure is a even more important link in the item management action. A discussion will he made on this problem in order to play a directive part in the production and management of enterprises.
出处
《西部探矿工程》
CAS
2005年第11期257-259,共3页
West-China Exploration Engineering
关键词
建筑施工企业
成本管理
成本控制
building construction enterprise
cost management
cost control