摘要
对经济时代成本计算的重要性和目前公路工程成本计算的主要方法进行了分析,比较了两种方法的优缺点,在此基础上引进ABC作业成本法思想,并对其原理及其试用于公路工程计价中的意义进行了讨论,以提高人们对ABC成本计价方法的认识,从而推广这种计价方法的应用。
It analyzes the importance of cost calculation in economic era and main methods of current road project cost calculation, compares the advantages and defects of two methods, Based on this, it brings the idea of ABC working cost methods, and discusses its principle and its application significance of road project valuation, so as to improve people' s realization on ABC cost valuation methods, and spread the application of this valuation method.
出处
《山西建筑》
2007年第35期279-280,共2页
Shanxi Architecture
关键词
经济时代
成本计算法
工程成本
economic era, cost calculating methods, proiect cost