价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
14期
102-103
,共2页
目标成本%成本动因%作业成本%挣得值%成本控制体系
目標成本%成本動因%作業成本%掙得值%成本控製體繫
목표성본%성본동인%작업성본%쟁득치%성본공제체계
target cost%cost drivers%operating costs%earned value%cost control system
目前,多数施工企业采用的目标成本管理体系存在一定的局限性,本文试图利用作业成本法和挣得值法对目标成本管理体系进行改进,探讨基于成本动因的工程成本控制体系.
目前,多數施工企業採用的目標成本管理體繫存在一定的跼限性,本文試圖利用作業成本法和掙得值法對目標成本管理體繫進行改進,探討基于成本動因的工程成本控製體繫.
목전,다수시공기업채용적목표성본관리체계존재일정적국한성,본문시도이용작업성본법화쟁득치법대목표성본관리체계진행개진,탐토기우성본동인적공정성본공제체계.
Currently, the target cost management system adopted by the majority of construction enterprises has some limitations. This paper attempts to improve target cost management system by using activity-based costing and earned value method, and discusses project cost control system based on cost drivers.
