作业成本法；工程项目施工；成本核算；成本管理。
Activity-Based Costing; Engineering Project Construction; Cost Management.
实施项目法管理，加强项目成本核算，提高企业经济效益。
Applying the project management, Strengthening the project cost accounting, Improving the enterprise economic benefit.
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.
本文论述了“项目成本核算制”成本管理的理念特征和建立施工企业成本管理体系，掌握成本管理及控制的要点。
This paper expounds character of cost management of project cost accounting system, control key point of founding construction enterprise cost management system.
建筑工程项目成本管理贯穿于工程施工的整个过程，从强化建筑施工项目成本观念，建立施工项目成本预测、成本计划、成本核算以及成本考核等手段来达到成本控制的目的。
The cost management is in the whole process of construction. The purpose of the cost control can be achieved by enforcing cost ideology, planning the budget, and offering cost supervision.
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.
护理项目成本核算是护理成本管理及护理服务价格体系的基础。
Nursing project cost accounting is the fundamental of nursing cost management and nursing price system.
护理项目成本核算是护理成本管理及护理服务价格体系的基础。
Nursing project cost accounting is the fundamental of nursing cost management and nursing price system.
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