| 筑路机械单机核算的思考与研究 |
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| 引用本文： | 朱雪伟. 筑路机械单机核算的思考与研究[J]. 筑路机械与施工机械化, 2014, 0(10): 97-100 |
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| 作者姓名： | 朱雪伟 |
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| 作者单位： | 江苏高速公路工程养护有限公司,江苏淮安223001 |
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| 基金项目： | 江苏省交通科学研究计划项目（2010Y08） |
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| 摘 要： | 介绍了单机核算的概念,概述了单机核算的目的、现实意义以及应做好的基础工作。提出了“全项核算法更适用于单机核算”的论断,并基于此法阐述了核算内容,给出了实施单机核算的工作步骤,对改进机械设备管理具有重大意义。
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| 关 键 词： | 设备管理 单机 经济核算 全项核算法 |
Thoughts About Economic Accounting of Single Road Machine |
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| ZHU Xue-wei. Thoughts About Economic Accounting of Single Road Machine[J]. Road Machinery & Construction Mechanization, 2014, 0(10): 97-100 |
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| Authors: | ZHU Xue-wei |
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| Affiliation: | ZHU Xue-wei (Jiangsu Expressway Engineering Maintenance Co. Ltd. , Huai＇an 223001, Jiangsu, China) |
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| Abstract: | The concept of economic accounting of single road machine was put forward, and its purpose and realistic meaning and necessary fundamental works were narrated. A statement that overall accounting is applicable to single road machine was proposed, based on which the specific accounting items and procedures of accounting of single road machine were presented, which is of great significance in improvement of equipment management. |
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| Keywords: | equipment management single machine economic accounting overall accounting |
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