摘要
价值工程作为一种现代科学的管理思想,其把功能分析和成本分析有机地结合起来,结合实际情况具体地分析问题、解决问题,在实现一定作业功能的基础上,又能将成本控制在尽可能低的合理区间内,为价值工程在成本管理中应用提供了科学的理论基础和极有效的方法。文章对价值工程原理的实际应用方法进行了描述与研究。
As a modern scientific management idea, value engineering combines the function analysis with cost analysis and analyzes and solves problems according to the actual conditions and reduces the cost significantly while realizing certain functions, providing a very effective and science-based measure for application of value engineering in cost management. This paper describes and researches the practical application of value engineering principle.
作者
张雅婷
Zhang Yating(Shanxi University of Finance and Economics, Taiyuan 030006, Chin)
出处
《江苏科技信息》
2017年第4期15-16,共2页
Jiangsu Science and Technology Information
关键词
价值工程
管理会计
成本会计
value engineering
management accounting
cost accounting
