| 基于流程节点的成本控制研究 |
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| 引用本文： | 宋青,樊猛,凌信阳.基于流程节点的成本控制研究[J].价值工程,2011,30(4):98-99. |
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| 作者姓名： | 宋青 樊猛 凌信阳 |
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| 作者单位： | 南京航空航天大学经济与管理学院,南京,211100 |
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| 摘 要： | 本文提出了一种基于流程节点的成本控制模式。为了建立基于流程节点的成本控制模式,先对流程节点的成本进行分析,主要包括成本属性分析和成本因子分析。在对流程节点成本分析的基础上,通过流程节点的成本差异分析这个工具实现基于流程节点的成本控制模式。
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| 关 键 词： | 流程节点 成本属性 成本因子 成本控制 成本差异分析 |
Research on Cost Control Based on the Process Node |
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| Song Qing,Fan Meng,Ling Xinyang.Research on Cost Control Based on the Process Node[J].Value Engineering,2011,30(4):98-99. |
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| Authors: | Song Qing Fan Meng Ling Xinyang |
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| Institution: | Song Qing;Fan Meng;Ling Xinyang(School of Economy and Management,Nanjing University of Aeronautics & Astronautics,Nanjing 211100,China) |
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| Abstract: | This article investigates a mode of cost control based on the process node.In order to establish a mode of cost control based on the process node,first,Analysis the cost of process node,there are mostly two parts：analysis of cost attribute and cost factor.On the basis of analysis process node＇s cost,the article applies the cost variance analysis methods to establish the mode of cost control based on the process node. |
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| Keywords: | Process Node Cost Attribute Cost Factor Cost Control Cost variance analysis |
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