摘要
指出目前中国工程项目成本管理中存在的不足,提出将作业成本法理论应用于工程项目成本管理,并举例说明,还对作业成本法和传统的成本管理方法加以对比,说明了作业成本法的先进性。
The paper points out the deficiency existed in the project cost management in our country at present. It proposes to apply the theory of activity-based costing to the project cost management, and gives an example to contrast it with the traditional cost management method. It also illustrates the advancement of activity-based costing.
出处
《河北工业科技》
CAS
2005年第6期344-346,共3页
Hebei Journal of Industrial Science and Technology
关键词
工程项目
成本管理
作业成本法
engineering project
cost management
activity-based costing
