依据上级主管部门关于基建成本管理与核算的相关规定,准确计算工程成本、及时处理会计业务。
To calculate the cost of construction project accurately, and record all the accounting transactions timely based on the competent department's rules of construction cost accounting and management.
其目的是通过对医院成本的核算与管理,降低医院运营成本,提高医院效益。
The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs.
未来的成本会计无论在成本管理思想上,还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
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