摘要
作业成本法在进行成本计算和分配上所取得的成就,在制造业企业中已经得到了大量的实际印证,它能给企业带来的实际效益是企业采用它的最好的理由.在施工成本管理中也可以采用作业成本管理,真正做到对施工成本的准确确定和核算,实现对成本发生动因的管理和控制,做到成本的有效降低。
The effectiveness of operating cost approch in cost calculation and allotting has been proved in the manufacturing industry. A good reason for enterprises to adopt this approach is the actual benefits it brings them. Operating cost management can also be introduced into the cost control of construction to guarantee the exact calculation and determination of construction cost, thus achieving the control of cost occurring sources and the effective reduction of cost.
出处
《福建建材》
2009年第1期114-116,共3页
Fujian Building Materials
关键词
作业成本法
施工项目
成本管理
the operating cost approach
construction project
cost control
