摘要
成本核算对企业成本计划的实施、成本水平的控制和目标成本的实现起着至关重要的作用。随着市政筑路工程市场的竞争也日趋激烈,加强市政筑路机械成本核算,对市政单位及其工程管理有重要意义。文中对筑路机械成本核算进行了概述,分析了当前加强筑路机械成本核算的意义,论述了筑路机械成本核算的内容和方法。
The cost calculation plays an important role in the implementation of the private cost plan, control of the cost level and achievement of the target cost. With the fierce competition in the municipal road building project market, strengthening cost calculation of road building machine is significant to the municipal engineering management. The article discussed cost calculation of road building machine summarily, analyzed the significance of strengthening cost calculation of road building machine at the present time, and elaborated the content and methods of the cost calculation of road building machine.
出处
《物流工程与管理》
2009年第4期95-96,共2页
Logistics Engineering and Management
关键词
筑路机械
机械成本
成本核算
building machine
machinery cost
cost calculation
