CAJ | 학술논문

中国加入世界贸易组织后正在进行的经济体制改革、市场竞争正变得越来越激烈,建筑施工企业在当今市场经济条件下的竞争压力越来越大,利润越来越低.想让建筑施工企业在这种环境下无敌,实现可持续发展,必须建立整个过程成本管理的角度来看,加强整个施工过程的成本管理和成本核算,提高成本管理方法等一系列工作.
중국가입세계무역조직후정재진행적경제체제개혁、시장경쟁정변득월래월격렬,건축시공기업재당금시장경제조건하적경쟁압력월래월대,리윤월래월저.상양건축시공기업재저충배경하무활,실현가지속발전,필수건립정개과정성본관리적각도래간,가강정개시공과정적성본관리화성본핵산,제고성본관리방법등일계렬공작.
After China's accession to the World Trade Organization,the ongoing economic reform andthe market competition are becoming increasingly fierce. The construction enterprises in today's marketeconomy ,are under the conditions of increasing competitive pressure, get ing lower and lower profits.In order to be invincible in this environment and achieve sustainable development, we should be from the point of view of the whole process of costmanagement, to strengthen the cost management and cost accounting of the entire construction process, and improve cost management and so on.