摘要
分别从前期成本预测、过程管理、目标成本三方面对企业的成本管理进行了分析探讨,指出了各个阶段成本管理的重点以及具体实施步骤,阐述了实行成本管理的意义,以期降低成本,提高效益,增强企业竞争力。
From three aspects,cost prediction,procedure management and object cost analysis and discussion are made on cost management in enterprises.Key points for cost management in various stages as well as practical implementation steps are pointed out.In the end meanings to carry out cost management is elaborated in order to reduce cost,improve economic benefits and upgrade enterprise s competitive power.
出处
《山西建筑》
2009年第29期221-222,共2页
Shanxi Architecture
关键词
工程成本
合同后评估
过程管理
目标成本
engineering cost
after-contract assessment
procedure management
object cost