摘要
结合土石方施工队伍管理经验，就施工企业实施单机核算的意义及如何建立、实施单机核算办法进行了介绍，为施工企业成本管理提出了可鉴经验。
Combined with management experiences in earth excavation construction the significance of cost accounting method of single machine and practical accounting measures are introduced, which provide good references for cost management in construction enterprises.
出处
《山西建筑》
2006年第2期252-253,共2页
Shanxi Architecture
关键词
单机核算办法
责任成本
定额编制
cost accounting method of single machine, reslmnsibility cost, preparation of norm
