摘要
从一些施工企业现行成本管理的弊端入手 ,提出一套适合市场经济特点的新型成本管理模式 ,即责任成本管理模式 ,通过分析施工企业实行责任成本管理的基本模式以及在实行中应注意的问题 ,深入剖析责任成本管理的实质 ,以期施工企业借鉴 ,提高经济效益。
From the malpractice of the present cost management of the enterprises in charge of construction, this article puts forward a new type model of cost management —— the responsibility cost management —— which is applicable for the market economy. By way of analyzing the basic model of the responsibility cost management and the problems needing attention in practice, the article dissects the essence of the responsibility cost management so as to the enterprises in charge of construction can draw lesson from it and promote their economic benefit.
出处
《公路交通科技》
CAS
CSCD
北大核心
2000年第5期111-114,共4页
Journal of Highway and Transportation Research and Development
