论文部分内容阅读
水电施工单位在内部成本管理中实施“实物法”确定目标成本,比用预算定额确定目标成本更切合实际,有利于进行每月的成本分析和考核,有利于促进内部管理潜力的挖掘,同时能够更快地促进业务人员熟悉业务,更好地提高业务人员的业务水平,并能够积累企业定额的基础资料。为了使施工企业在激烈的市场竞争中更好地生存与发展,应该全面推行“实物法”的应用。
Hydropower construction unit in the implementation of internal cost management “physical law ” to determine the target cost, the target cost than the fixed budget to determine the more realistic, conducive to monthly cost analysis and assessment, will help promote the potential of internal management of mining, At the same time faster to promote business people familiar with the business, to better improve the operational level of business people, and to be able to accumulate the basic data of the enterprise. In order to enable construction enterprises to survive and develop better in the fierce market competition, the application of “material law” should be fully implemented.