| 施工企业工程项目成本核算之探讨 |
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| 引用本文： | 赵超.施工企业工程项目成本核算之探讨[J].重庆交通大学学报(自然科学版),2007,26(1):130-132,151. |
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| 作者姓名： | 赵超 |
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| 作者单位： | 重庆交通大学,管理学院,重庆,400074 |
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| 摘 要： | 工程项目的成本管理问题,关系到企业的生存和发展,正确处理工程项目成本的核算已经成为工程项目成本管理的主要问题,现对施工企业工程项目成本核算的现状、意义、确定核算的对象、内容、成本核算方法作了初步的阐述.
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| 关 键 词： | 成本核算 成本管理 成本计划 |
| 文章编号： | 1001-716X(2007)01-0130-03 |
| 修稿时间： | 2005年12月9日 |
The Discussion of Business Accounting of Project Cost in Construction Corporation |
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| ZHAO Chao.The Discussion of Business Accounting of Project Cost in Construction Corporation[J].Journal of Chongqing Jiaotong University,2007,26(1):130-132,151. |
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| Authors: | ZHAO Chao |
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| Abstract: | The problem of cost management of project is relative to the existence and development of a corporation.So rightly handling the business accounting of project cost has became the main problem of cost management.The current situation and the significance of business accounting of corporation project cost are described,then the object and the content of the business accounting are defined and the approach of business accounting of cost is put foward. |
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| Keywords: | business accounting of cost management of cost planning of cost |
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