| 基于价值工程理论的实践运用研究——太阳能热水系统热源选择分析 |
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| 引用本文： | 袁莺. 基于价值工程理论的实践运用研究——太阳能热水系统热源选择分析[J]. 价值工程, 2020, 39(10): 1-6 |
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| 作者姓名： | 袁莺 |
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| 作者单位： | 无锡城市职业技术学院,无锡214153 |
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| 基金项目： | 本论文得到无锡城市职业技术学院"青蓝工程"资助 |
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| 摘 要： | 价值工程理论是管理会计中的一项重要实践运用,尤其是在针对大型工程建造项目中,以作业功能分析,以最低项目寿命周期成本实现必要功能的一项理论分析。本文主要以当地某工程中太阳能热水系统设计中的热源选择为例,进行管理会计的实践运用研究分析。
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| 关 键 词： | 价值工程 功能分析 成本分析 |
Practical Application Research Based on Value Engineering Theory:Selection of Heat Source for Solar Water Heating System |
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| YUAN Ying. Practical Application Research Based on Value Engineering Theory:Selection of Heat Source for Solar Water Heating System[J]. Value Engineering, 2020, 39(10): 1-6 |
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| Authors: | YUAN Ying |
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| Affiliation: | (Wuxi City College of Vocational Technology,Wuxi 214153,China) |
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| Abstract: | Value engineering theory is an important practical application in management accounting,especially in large-scale construction projects.It is a theoretical analysis to achieve the necessary functions with the lowest life cycle cost of the project through the activity function analysis.This paper mainly takes the heat source selection in the design of solar water heating system in a local project as an example to study and analyze the practical application of management accounting. |
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| Keywords: | value engineering function analysis cost analysis |
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