| 中小型施工企业如何推行成本核算管理 |
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| 引用本文： | 杨文华.中小型施工企业如何推行成本核算管理[J].建筑经济,2008(Z2). |
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| 作者姓名： | 杨文华 |
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| 作者单位： | 河北省安装工程公司第六分公司; |
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| 摘 要： | 在当前市场经济形势下,建筑施工企业面临来自各行业的竞争,如何能在竞争中取胜,最有效的办法是加强管理,控制施工企业成本,为业主提供质量高、工期短、造价低的建筑产品。针对当前低成本战略,中小型施工企业应从投标阶段开始至施工全过程进行成本管理与控制。
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| 关 键 词： | 施工企业 成本核算 成本管理 |
How to Carry out Cost Accounting Management for Small and Medium Construction Enterprises |
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| YANG Wenhua.How to Carry out Cost Accounting Management for Small and Medium Construction Enterprises[J].Construction Economy,2008(Z2). |
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| Authors: | YANG Wenhua |
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| Abstract: | Facing with the economic situation at present,construction enterprises should enforce management,control cost and provide the products of high quality,short period and low price to owners in order to success during industry competition. Toward current low-price strategic,middle and small construction enterprises should carry out the whole process control and management of cost from the bidding stage. |
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| Keywords: | construction enterprise cost accounting cost management |
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