摘要
从施工企业如何提高经济效益问题入手 ,阐述了加强工程项目成本管理要从成本控制、成本核算和成本分析等方面抓起 。
According to the issues that how to improve economic performance of construction enterprises in this paper some concrete measures are elaborated from cost control, cost accounting to cost analysis for intensifying the project cost management. Meanwhile, author points out that realizing comprehensive cost management and direct costing can efficiently reduce cost.
出处
《山西建筑》
2003年第8期214-215,共2页
Shanxi Architecture