| 论园林绿化工程成本核算 |
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| 引用本文： | 李智聪. 论园林绿化工程成本核算[J]. 长春金融高等专科学校学报, 2008, 0(4): 38-41 |
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| 作者姓名： | 李智聪 |
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| 作者单位： | 通化市城市绿化工程管理处,绿化科,吉林,通化,134001 |
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| 摘 要： | 随着园林事业的蓬勃发展，园林绿化施工企业也日益增多。然而，目前我国园林施工企业在工程项目成本核算方面，还存在着制度不完善、管理水平不高等问题，从而造成成本支出大、效益低下的不良局面。园林施工企业应针对工程项目成本核算过程中存在的问题，积极寻找应对策略。
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| 关 键 词： | 成本管理 成本核算对象 成本核算 |
On Cost Accounting of Green Gardens'Project |
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| LI Zhi-cong. On Cost Accounting of Green Gardens'Project[J]. Journal of Changchun Finance College, 2008, 0(4): 38-41 |
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| Authors: | LI Zhi-cong |
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| Affiliation: | LI Zhi-cong (Green Section, Tonghua City Green Management Department, Tonghua 134001, China) |
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| Abstract: | With the development of green garden, the number of green garden enterprises has raised. However, there are many problems existing in project cost accounting, incomplete system, management level, which make cost expenditure unbalanced and lower benefit. This article suggests that green garden enterprises should positively search for strategy dealing with problems existing in cost accounting. |
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| Keywords: | cost management cost accounting subject cost accounting |
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