摘要
通过对施工企业成本的构成和分类的分析,采用建立各级责任中心和财务管理核算体系, 对施工企业工程成本加以控制。
Through analyzing the constitute and classify of cost of construction enterprise, to give the idea that the project cost of construction enterprise can be controlled by establishing the center of responsibility at different levels and the accounting system of financial affairs management.
出处
《石家庄铁路职业技术学院学报》
2004年第S1期31-35,共5页
Journal of Shijiazhuang Institute of Railway Technology
关键词
施工企业
工程成本
责任中心
财务核算
控制
construction enterprise project cost center of responsibility accounting of financial affairs control