如何可以更好的实施作业成本管理？
How to better the implementation of operating cost management?
差异分析是作业成本管理中重要的决策支持工具。
Variance analysis is an important decision support tool of activity-based cost management.
内部订单管理是成本核算以及作业成本核算的最详细的层次。
Internal order management is the most detailed operational level of cost and activity accounting.
作业成本法的研究为成本管理提供了一个新思路。
Homework cost method of the research provides a new way of thinking for cost management.
为此，本文提出了将作业质量成本管理引入高校的观点。
Therefore, this article proposed the work quality cost management introduction university's viewpoint.
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.
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.
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