【摘要】 指出目前中国工程项目成本管理中存在的不足,提出将作业成本法理论应用于工程项目成本管理,并举例说明,还对作业成本法和传统的成本管理方法加以对比,说明了作业成本法的先进性。更多还原

【Abstract】 The paper points out the deficiency existed in the project cost management in our country at present.It proposes to apply the theory of activity-based costing to the project cost management,and gives an example to contrast it with the traditional cost management method.It also illustrates the advancement of activity-based costing.更多还原