摘要
施工企业进行内部管理的关键是拥有一个有效的成本管理系统。本文通过对施工企业作业成本法的介绍,运用实例对作业成本法在施工企业的具体应用做了初步的分析和探讨。
Construction enterprises internal management is the key to having an effective cost management system. This article bases on the introduction of ABC in construction enterprises, has made the preliminary analysis and the discussion using the example of ABC in the construction enterprises.
出处
《科技和产业》
2007年第1期26-28,共3页
Science Technology and Industry
关键词
施工企业
作业成本
成本动因
作业库
construction enterprise
Activity-Based Costing
cost driver
activity pool
