摘要
成本功能间分摊,也称成本部门间分摊,是将工程的成本费用在供水、发电、防洪、排涝、航运等部门(功能)间进行分摊以计算出供水应承担的成本费用。详细阐述了调水工程供水成本功能间分摊的方法。
The cost allocation among functions is also called as the cost allocation among departments. The cost expense of the project was allocated among departments (functions) such as water supply, flood prevention, walerlogging ejectment, ship function to calculate the cost expenditure of water supply. The allocation methods of water supply's cost among functions on water-transfer project were expounded in detail.
出处
《安徽农业科学》
CAS
北大核心
2009年第15期7248-7249,共2页
Journal of Anhui Agricultural Sciences
基金
水利部科技项目"南水北调一期工程水资源配置关键技术研究"(2006518013)
关键词
功能间分摊
成本分摊
分摊方法
Allocation among functions
Cost allocation
Allocation methods