摘要
介绍了施工企业成本管理的重要性 ,分析了实施低成本战略中存在的问题 ,指出建立健全责权利相结合的目标责任成本管理体制 。
The importance of cost control in construction enterprises is introduced. Meanwhile, the issues existed in strategy implementation are analyzed. Author points out that establishing perfect objective responsibility cost management system is the fundamental assurance for enterprises' development.
出处
《山西建筑》
2003年第8期220-221,共2页
Shanxi Architecture
