摘要
成本核算与成本预测、成本计划、成本控制、成本分析和成本考核有机构成了成本管理系统,组织好成本核算对全面提高企业管理水平,落实企业各部门经济责任制,提高企业经济效益有很大的推动作用。
Cost accounting and cost forecasting, cost planning, cost control, cost analysis and cost assessment form an organic cost management system. Well organized cost accounting can greatly promote the overall management level of enterprises, implementation of economic responsibility system of various departments, and improvement of the economic efficiency of enterprises.
作者
张永刚
ZHANG Yong-gang(China Railway 17 Bureau Group No.1 Engineering Co.,Ltd.,Taiyuan 030032,China)
出处
《价值工程》
2018年第19期75-76,共2页
Value Engineering
关键词
公路项目
成本核算
企业
highway project
cost accounting
enterprise
