| 基于工序的成本管理及其应用研究 |
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| 引用本文： | 吴文军,程向东.基于工序的成本管理及其应用研究[J].管理工程学报,2005,19(Z1):192-196. |
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| 作者姓名： | 吴文军 程向东 |
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| 作者单位： | 兰州石油化工公司,中油二建,甘肃,兰州,730060 |
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| 摘 要： | 探索将传统预算快速转化为能满足项目赢得值评估法所要求的资源数据的方法,解决成本基础数据不易准确分摊到工程的最小工作包的问题,从而解决了现代项目成本信息化管理模式与我国传统工程造价管理模式脱节问题,力圖使基于工序的成本管理COA(Cost On Activity)得以真正实现。
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| 关 键 词： | 项目成本 资源 基准计划 定额 预算 分摊 COA 赢得值 |
Cost management based On Activity and it's Application |
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| WU Wenjun,CHENG Xiangdong.Cost management based On Activity and it''''s Application[J].Journal of Industrial Engineering and Engineering Management,2005,19(Z1):192-196. |
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| Authors: | WU Wenjun CHENG Xiangdong |
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| Abstract: | Groping for the way of translating traditional cost budgeting into base resources date needed by project Earned value analysis,we solve the problem of allocating the overall cost estimates to individual work items,so the bottleneck problem of our traditional project cost estimates mode can not be consonant with modern mode of informatization project management for cost would be solved.,and try to realize COA(Cost on Activity) managing mode of project. |
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| Keywords: | project cost resource base line ration budget allocate COA(Cost on Activity) Earned value |
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