摘要
建筑施工企业通过各种各样的成本管理措施 ,力求以较少的投入产生较大的回报 ,但苦于没有一个标准的额度来检验 ,编制企业成本定额已成为迫切的要求。成本定额是由企业自行编制 ,反映单位完成合格产品所消耗的人工、材料、机械 ,反映企业的施工水平、装备水平、管理水平。结合一年来编制企业成本定额的体会 。
Through sorts of cost management measures the construction enterprises want to gain superior input by a little output. But there is not a standard limit to check. The compilation for the cost quota has become urgent demand. The cost quota is compiled by enterprise to reflect a qualified production cost of labor, material and machine. So the cost quota reflects the construction, equipment and management level of the enterprise. Combined with the experience of the cost quota compilation author introduces the composing principle and method and the action of the cost quota in the enterprise management.
出处
《山西建筑》
2002年第2期128-129,共2页
Shanxi Architecture
关键词
建筑施工企业
成本定额
编制
construction enterprise, cost quota, compilation
