作业成本法及其在施工企业中的应用分析

Analysis on the Activity Costing Method and Its Application in the Construction Enterprises

作业成本法是一种成本计算方法,同时也是一种现代化的成本管理方法。探讨了作业成本计算法在施工企业应用的条件及应该注意的问题,以提升施工企业的成本竞争优势。

The activity costing method is a cost calculating method, and also is a modern cost controlling method. This paper probes into the conditions and notable matters of the application of the activity costing method in the construction enterprises for lifting the superiorities of the construction enterprises in the cost competition.