摘要
建筑企业每年的盈利收入与生产成本不是固定不变的 ,而是随着建筑产品产量的增减而变化的。通过对工程成本 ,业务量和利润之间相互关系的分析 ,掌握三者之间的内在联系 ,预测施工企业在一定时期内的盈亏状况和经营成果 ;揭示企业降低成本 ,扩大业务量以及增加盈利的途径。为企业进行经营决策 ,改善经营管理 ,提高经济效益提供有价值的信息资料。
The annual profit and the production cost of the construction enterprise is not consistent, It changes with the increase or decrease of the production of the construction product. By analysis of the relatiorn among the engineering cost, the vocational work's amount and profit, we'll find out and master the nature connection among the three, predict the construction enterprise 's earning conditions and management production during a certain time, and reveal the ways of enterprise reducing cost, enlarging the vocational work's amount and increasing the profits And it'll also offer the most valuable information and means for enterprise making wise decisions, bettering management and improving the economic profits.
出处
《山西建筑》
2001年第6期116-117,共2页
Shanxi Architecture