APPLICATION RESEARCH OF ABC-VE INTEGRATED METHOD IN PROJECT COST CONTROL

摘要：

From the analysis of the limitations of the single application of activity-based costing in project cost control, according to integration concept, this article introduces the thought of value engineering into the activity-based costing method and expounds the integrated framework of the two methods. Combining theoretical research and case analysis, this article analyses how to integrate the two methods and how to apply the new system into project cost control by taking a specific project as the object of research, and proposes some suggestions on how to reduce and improve inefficient activities.

关键词： activity-based costing method value engineering cost control

作者: Ting Xie Jingjuan Guo

作者单位: School of Economics and Management, Beijing Jiaotong University, Beijing 100044, China

会议类型: 国际会议

会议名称: The Tneth International Conference on Industrial Management(第十届工业管理国际会议 ICIM 2010)

会议地点: 北京

会议语种:英文

页码: 264-268

在线出版日期: 2010-09-16（万方平台首次上网日期，不代表论文的发表时间）