摘要
通过对企业定额管理工作的现状分析,提出了对企业定额的再认识,阐述了定额的基本性质、企业定额的概念和制定企业定额的必要性,以及企业定额的作用;阐述了编制企业定额的原则、体系、方法与步骤,以及企业定额编制与管理的电算化。
By way of the analysis of the present state of affairs in the work of enterprise norms management, the article sets the question of recognition of enterprise norms, elaborates the basic characters of norms, concept of enterprise norms and the need to formulate such norms and role of the same. It also describes the principle of the making of enterprise norms, norm system , method and procedures as well as computerization in calculation of norm preparation and management.
出处
《铁路工程造价管理》
2000年第5期14-16,5,共3页
Railway Engineering Cost Management
