摘要
责任成本管理的中心是确定目标成本、过程控制 ,建筑施工企业开展责任成本有利于提高企业经济效益。要想开展好责任成本 ,首先要认识到位 ,其次要抓住主要环节 ,三要切实执行到位 ,不能浮在表面。只有这样 ,才能使责任成本管理真正开展好 ,才能提高企业的经济效益 ,使企业走上滚动发展的良性循环轨道。
The center of responsibility cost administration is to ensure aimed cost and process control. To carry out responsibility cost is benefit for improving enterprise economic benefit in building construction enterprises. If it will be done well, it must be done: firstly, understanding is right; secondly, main factors are grasped; lastly, the work for it must be done and not be said. Only does it, it can be done well, enterprise economic benefit can be improved, a good track will be selected for enterprises.
出处
《山西建筑》
2002年第5期135-136,共2页
Shanxi Architecture
关键词
责任成本管理
经济效益
施工企业
responsibility cost, economic benefit, management
