摘要
作业成本法作为一种先进的成本管理方法已在众多领域得以应用。西堠门大桥项目在成本管理中引入了作业成本法,它带来的不仅是管理理念的更新,而且对项目管理流程的改造、精细化管理和全员成本意识的提高都起到了极大的促进作用。
Activity-based costing, as an advanced cost management method, has already been widespread applied in many fields. In this paper, activity-based costing is introduced to the cost management of Xihoumen Bridge project. It brings not only the updating of management idea, but also greatly promotion on the transformation of project management process, meticulous management and raising of cost consciousness.
出处
《建筑经济》
北大核心
2007年第12期89-91,共3页
Construction Economy
关键词
作业成本法
作业单元
成本核算
精细化管理
activity-based costing
working unit
cost accounting
meticulous management