摘要
针对公路施工企业项目成本控制的重要性,指出项目成本管理的前提是企业利润中心的确定,从事前、事中和事后对公路施工企业的项目成本控制进行了探讨,从而实现国有资产增值和企业综合实力的提高。
Aiming at the importance of the costs control in programs of roads construction, the paper points out the premise of costs management of programs is to fix the enterprise profit center, and explores the program costs control of the road construction enterprises before the construction, in the process of the construction and after the construction, in order to realize the addition of the state-owned capital and the improvement of comprehensive power of enterprises.
出处
《山西建筑》
2008年第28期256-257,共2页
Shanxi Architecture
关键词
公路
施工企业
成本控制
经济效益
roads, construction enterprises, cost control, economic benefits
