摘要
根据施工企业自身的特点,通过对施工企业的偿债能力、盈利能力、营运能力进行分析,指出了其存在的问题,得出加强成本控制是提高企业盈利能力指标的主要手段。
According to the characteristics of the architectural enterprises, the paper by the analysis of the debt paying ability, the profitability and the operation capacity of the architectural enterprises, points out the problems, and concludes the intensification of the costs control is the main measure to improve the profitability index.
出处
《山西建筑》
2009年第28期247-248,共2页
Shanxi Architecture
关键词
施工企业
财务报表
成本控制
architectural enterprises, financial statement, costs control
