CAJ | 학술논문

간체로 보기 번체로 보기

责任会计在施工企业项目管理中的运用--以漳州倡倡广场基坑支护与降水工程项目为例
책임회계재시공기업항목관리중적운용--이장주창창엄장기갱지호여강수공정항목위례
The application of responsibility accounting in the project management of construction enterprise---Taking excavation retaining and dewatering engineering of Zhangzhou X Square as an example

万方数据

福建建设科技福建建設科技 복건건설과기
FUJIAN CONSTRUCTION SCIENCE & TECHNOLOGY
2014年 6期 84-86 ,共3页

陈宝铭陳寶銘

진보명

责任会计%施工企业%项目管理責任會計%施工企業%項目管理
책임회계%시공기업%항목관리
responsibility accounting%construction enterprise%project management

责任会计是管理会计的重要组成部分，它在不同的组织结构中，按分权制组成分权单位，形成不同的责任中心，本文以具体实例来阐述成本费用中心在施工项目中的具体运用。
책임회계시관리회계적중요조성부분，타재불동적조직결구중，안분권제조성분권단위，형성불동적책임중심，본문이구체실례래천술성본비용중심재시공항목중적구체운용。
The responsibility accounting is an important component of management accounting.Different decentralization units compose the responsibility accounting and shape into different responsibility centers with the system of decentralization in different organizational forms.A specific example was utilized to demonstrate the practical use of budget responsibility in construction projects.