摘要
成本工程的研究首先必须解决两个问题,即名称的统一和内涵的界定。至于名称的统一方面,虽然成本工程、成本管理工程和成本系统工程三个名称本没有实质性差别,但是成本管理工程很容易和成本工程管理相混淆,而成本系统工程又容易让人们误认为是成本管理的系统性,不能体现其真正意义上的“工程”属性,所以,叫做成本工程较为合适;至于内涵的界定,只有从“工程”本意去分析成本管理的内在“工程”属性,才能对成本工程的内涵进行恰当的界定。
The research of cost engineering must resolve two problems: unifying the name and defining the connotation. Though there is no material difference among cost engineering, cost management engineering and cost system engineering, the latter two are very easily confused and mistaken, and they can not reflect the true attribute of "engineering". Therefore, cost engineering is comparatively appropriate. As for its definition, only by analysing the attribute of "engineering" in cost management from its original meaning, can appropriate cotmotation of cost engineering be defined.
出处
《广西财经学院学报》
2006年第3期52-55,共4页
Journal of Guangxi University of Finance and Economics
基金
广西壮族自治区教育厅课题"成本工程:企业成本管理模式创新"的阶段性研究成果
课题编号:200510072。
关键词
成本工程
成本战略工程
成本战术工程
成本信息工程
cost engineering
cost strategic engineering
cost tactical engineering
cost information engineering.