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从电力施工企业成本管理的现状出发,理论和实践相结合,并加以实证分析。运用比较分析法对传统的成本管理模式与作业成本法进行理论研究,阐述了作业成本法的优越性。
Starting from the current situation of cost management of power construction enterprises, the theory and practice are combined and analyzed empirically. Using the comparative analysis method to study the traditional cost management mode and ABC, and expounds the superiority of ABC.