作业成本法在园林施工项目中的应用

Application of Activity-based Costing in Garden Construction Enterprises

为了能够确保园林施工企业的经济效益,作业成本法相比于传统成本控制法具备较大优势。选择传统方法实现工程成本的控制,存在一定的不全面性,无法确保控制的效果,利用作业成本法可以全面的控制成本。

In order to ensure the economic benefits of garden construction enterprises, the activity-based costing has more advantages than the traditional cost control method. The traditional method to control the project cost is incomplete and can not ensure the control effect. The cost can be controlled completely by activity-based costing.