摘要
介绍了建立以项目经理为中心的成本控制体系应坚持的原则,论述了工程项目部各职能人员的成本管理责任,阐述了项目成本管理和核算方法,最终提高企业经济效益。
It introduces the principle should be observed of cost control system determined by the project manager, discusses the function of project functional department and the cost management duty of the personnel, and represents the item cost management and check method, which will increase the economic performance of enterprise at last.
出处
《山西建筑》
2006年第21期250-251,共2页
Shanxi Architecture
关键词
项目成本
成本管理
核算
item cost, cost management, check