浅议作业成本法在施工企业中的应用

On Application of Activity-based Costing in Construction Enterprises

在日益激烈的竞争环境中,建筑施工企业面临巨大的压力,要想保持并增强竞争优势,必须拥有一个有效的成本系统。作业成本法的实施,为建筑施工企业提供了一个有效地进行成本分析、成本控制的手段,同时为有效经营决策及提供准确的成本信息形成了保证。

Construction enterprises are facing great pressure in the fierce competitive. In order to maintain and en- hance the competitive advantage, we must have a cost effective system. Activity -based costing method provides an effective cost analysis and cost control means for construction enterprises. At the same time, it also provided the en- terprises of the effective management decisions and accurate cost information.