基于成本动因的工程成本控制体系的探讨  

Discussion on Project Cost Control System Based on Cost Drivers

作　　者：胡从发[1] 车嘉丽[1] 

机构地区：[1]广东商学院会计学院,广州510320

出　　处：《价值工程》2013年第14期102-103,共2页Value Engineering

摘　　要：目前,多数施工企业采用的目标成本管理体系存在一定的局限性,本文试图利用作业成本法和挣得值法对目标成本管理体系进行改进,探讨基于成本动因的工程成本控制体系。Currently, the target cost management system adopted by the majority of construction enterprises has some limitations. This paper attempts to improve target cost management system by using activity-based costing and earned value method, and discusses project cost control system based on cost drivers.

关 键 词：目标成本 成本动因 作业成本 挣得值 成本控制体系 

分 类 号：F275.3[经济管理—企业管理]