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本文通过对园林项目施工特点的分析。将传统项目核算的特点及优缺点与作业成本法进行对比,总结出作业成本法在园林施工企业项目对施工成本控制、管理成本控制的独到之处,相较之下作业成本法的优势更为显著。举例说明,LJ公司对其公司的BL生态公园绿化施工项目初期预算阶段成本控制进行分析掌控,在这个过程中就用的是成本作业法,并有力的证明了作业成本法在园林施工项目成本控制方面的优势和有力的实用性,当然也难免会有不足之处,及时发现问题及时进行整改。成本控制法在园林施工过程中的效率和功能性有很大的楷模效应。
This article through the garden project construction characteristic analysis. By comparing the characteristics, advantages and disadvantages of traditional project accounting with ABC, the author concludes that ABC is unique to construction cost control and management cost control in landscape construction enterprises. Significant. For example, LJ Company analyzed and controlled the initial budget stage cost control of its company’s BL eco-park greening construction project. In this process, it used the cost operation method and proved that the ABC method can effectively control the project cost in the garden construction project Of course, there are inevitably shortcomings, timely detection of problems in time for rectification. Cost control law in the garden construction process efficiency and functionality have a great role model.