摘要
介绍了施工企业直接成本和间接成本的内涵,提出了建立一支强有力的预算队伍、建立成本控制和核算分析系统、实施全员管理等强化施工成本管理的措施。
This paper introduces the connotations of the direct costs and overhead costs, and advances some measures for strengthening the cost management such as establishing the powerful budget ranks, building the cost control and accounting analysis system, and implementing the all workers and staff management.
出处
《科技情报开发与经济》
2006年第24期222-223,共2页
Sci-Tech Information Development & Economy
关键词
施工企业
直接成本
间接成本
construction enterprise
direct costs
overhead costs
