| 基于虚拟企业的项目成本管理研究 |
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| 引用本文： | 吴炎太. 基于虚拟企业的项目成本管理研究[J]. 财会通讯, 2005, 0(10) |
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| 作者姓名： | 吴炎太 |
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| 作者单位： | 广东金融学院 广东广州510521 |
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| 摘 要： | 本文以大型复杂产品的设计与生产为背景,论述了在项目的驱动下建立虚拟企业,进行虚拟经营的意义与优势;不仅提出了项目虚拟经营模式;还分析了虚拟企业成本管理的特点;并探讨了虚拟企业组建与虚拟企业经营过程中的项目成本管理方法。
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| 关 键 词： | 虚拟企业 项目 成本管理 |
Research on Project Cost Management Based on Virtual Enterprise |
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| Wu Yantai. Research on Project Cost Management Based on Virtual Enterprise[J]. Communication of Finance and Accounting, 2005, 0(10) |
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| Authors: | Wu Yantai |
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| Abstract: | Based on the design and manufacturing of large-sized and complex product, this article discusses the meaning and advantage of establishing virtual enterprise and implementing virtual management drived by project. This article brings forward the mode of project virtual management, analyzes the cost management characteristics of virtual enterprise, and discusses the means of project cost management in the course of establishing virtual enterprise and implementing virtual management. |
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| Keywords: | Virtual enterprise Project Cost management |
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