工程项目施工管理推行项目经理责任制和项目成本核算制是提高施工企业管理水平和效益的有效措施。
Project manager responsibility system and project cost keeping system are two effective measures to improve the level of management and efficiency of construction enterprises.
我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
工程项目施工管理推行“项目经理责任制”和“项目成本核算制”是提高施工企业管理水平的有效管理模式。
The "Project Manager Charging System" and "Project Cost Checking System" are efficient methods to improve the management level of construction enterprises.
成本核算与医院经济责任制相结合；将医疗部门成本与服务保障成本分别核算。
The Economic Responsibility System and separating the costs of medical department from service items costs.
从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；
This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.
从我国环境成本核算的意义入手，着重探讨了环境成本核算对象、内容和方法。认为环境成本核算对象可以分别按成本动因、成本发生地和成本责任主体确定；
This paper starts with the discussion of the significance of the environmental costing in China, and then focuses on the discussion of the corresponding objective, content and method.
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