| 执行新会计准则绿化工程成本控制体系的建立 |
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| 引用本文： | 李钧,张娟.执行新会计准则绿化工程成本控制体系的建立[J].贵州工业大学学报(社会科学版),2008(6). |
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| 作者姓名： | 李钧 张娟 |
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| 作者单位： | 贵州大学管理学院;天津市外环东路有限公司; |
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| 摘 要： | 针对施工企业工程计划、预算部门与财务核算部门工程成本数据的脱节的问题,结合新会计准则,探讨工程与财务部门的结合、科目设置、费用的归集以及电算化核算等问题,以便更好地控制绿化园林施工企业成本。
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| 关 键 词： | 施工企业 新会计准则 成本体系 |
Build the Cost Control System of the Greening Project by Implementing the New Accounting Standards |
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| LI Jun,ZHANG Juan.Build the Cost Control System of the Greening Project by Implementing the New Accounting Standards[J].Journal of Guizhou University of Technology(Social Science Edition),2008(6). |
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| Authors: | LI Jun ZHANG Juan |
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| Institution: | LI Jun1,ZHANG Juan2(1.College of Management,Guizhou University,Guiyang 550025 China,2.Tianjin East Outer Ring Road Co.Ltd.,Tianjin 300074 China) |
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| Abstract: | The paper probed into the issues of the merge of the construction sector and the finance sector,the set-up of subjects,the aggregation of expenditures,and the computerized accounting,aiming to better control the cost of landscape construction. |
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| Keywords: | construction enterprise new accounting standards the cost system |
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