| 浅谈公路施工企业工程成本控制与管理 |
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| 引用本文： | 李金刚.浅谈公路施工企业工程成本控制与管理[J].北方交通,2008(7). |
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| 作者姓名： | 李金刚 |
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| 作者单位： | 辽宁省路桥建设二公司,沈阳,110141 |
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| 摘 要： | 介绍公路施工企业目标成本管理以及目标成本管理在公路施工企业中的应用,并从料、工、机三方面分析了企业的成本费用,以及同目标成本进行比较后,应采取的措施,提出了公路施工企业目标成本管理中存在的问题及改进的措施.
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| 关 键 词： | 目标成本 成本费用控制 目标成本管理 改进措施 |
Simple Talking about Control and Management of Engineering Cost in Constrution Enterprise |
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| Authors: | LI Jin-gang |
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| Institution: | LI Jin-gang |
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| Abstract: | The paper introduces the management of target cost in construction enterprise and the application of it in construction enterprise,analyzes the cost expenses of enterprise from 3 fields of materials,manual work and machinery fees as well as the measures taken after comparing them with target costs,in addition puts forward the problems existing in target cost management in highway construction enterprise and the improving measures. |
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| Keywords: | Target cost Control of cost expenses Management of target cost Improving measures |
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