摘要
针对当前一般施工企业成本管理的现状,立足于现代成本管理的基本范畴,以施工企业成本管理为研究对象,提出了施工企业成本管理的创新方法,从而指导施工企业增产节约,增收节支,实现持续发展。
According to the present status of the cost management of general construction enterprises at present,it puts forward the innovative method of the cost management of construction enterprises,with the idea of modern cost management and making the cost management of construction enterprises as a research object,so as to increase production and profit and save cost,which in turn will realize sustainable development.
出处
《山西建筑》
2009年第25期248-249,共2页
Shanxi Architecture
关键词
施工企业
成本管理
考核体系
效益观念
construction enterprises
cost management
checking system
profit idea
