摘要
基于作业成本法在路政管理系统成本测算中的研究,并结合江苏省路政管理作业模式的改进,重点对作业成本法在路政管理成本测算和控制中的应用流程进行分析,研究成果使路政管理部门能够更为准确地控制和把握路政管理各项作业活动中的各种资源,从而有利于提高路政管理工作的效率。
On the basis of the research of cost prediction in road administration system of activity-based costing, the application process of activity cost method in predicting and controlling road administration＇s cost is analyzed combining with the improvement of Jiangsu provincial road administration activity model. The research fruits make road administration departments accurately control and master all kinds of resources in activities of road administration, which is beneficial to raising efficiency of road administration.
出处
《交通标准化》
2008年第23期11-15,共5页
Communications Standardization
关键词
路政管理
作业成本法
作业
资源
流程再造
road administration
activity-based costing
activity
resource
business process reengineering
