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| 企业内部成本核算中的单价变更简易计算法 | |
| 引用本文： | 江系贵. 企业内部成本核算中的单价变更简易计算法[J]. 铁路工程造价管理, 2002, 17(5): 11-12 |
| 作者姓名： | 江系贵 |
| 作者单位： | 中铁十一局经营计划处 |
| 摘 要： | 针对建筑企业内部成本核算与业主对计量的不同要求，以土石方工程为例，提出企业内部在合同实施过程中，应实事求是地进行分项工程单价调整，并给出简易计算公式。 |
| 关 键 词： | 成本核算 土石方工程 单价变更 简易计算 企业内部管理 施工企业 |
| 修稿时间： | 2002-06-21 |
Simple calculation method of unit price modification in internal cost accounting of enterprises |
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| Jiang Xi Gui. Simple calculation method of unit price modification in internal cost accounting of enterprises[J]. Railway Engineering Cost Management, 2002, 17(5): 11-12 | |
| Authors: | Jiang Xi Gui |
| Affiliation: | Jiang Xi Gui |
| Abstract: | In light of the internal cost accounting of enterprises and the different requirements of the sponsors for metrology, this article brings forward that in implementation of the contract, the unit price of separate engineering items should be, by taking the earth/stone work for example, adjusted based on facts within the enterprises, with a simple calculation formula given. |
| Keywords: | Cost accounting earth/stone work unit price modification simple calculation |
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