In this paper, Jiangsu Tiancheng waste water treatment project cost management as an example, the waste water treatment project cost management process, cost estimation process, cost control processes to study and research.
本文阐述了工程项目的成本控制一般原理、方法及成本管理过程、成本核算过程、成本控制过程,并对污水处理项目实例的工程项目的成本核算流程分析,以及成本核算流程中的具体步骤。
Based on expounding the conception and practicing significance of the activity-cost method, and probes into the cost calculating procedures, the breakthrough of the activity accounting for the outlook of traditional accounting cost, and the problems needing attention in the practice of the activity cost accounting.
在阐述作业成本法概念及实施意义的基础上,就作业成本法的成本计算程序,作业会计对传统会计成本观的突破,实施作业成本法应注意的问题进行了探讨。
The time-driven ABC has overcome the tedious question in the calculation procedure,it fuses the resources agent and the activity agent process in together,makes logistics cost computation process be simpler,this method is also easier to promote.
时间驱动作业成本克服了核算程序上繁琐的问题,它将资源动因和作业动因过程融合在一起,使物流成本的计算过程更简单,这种方法也更容易推广。