作业成本法在制造业应用问题研究

随着社会的不断发展，国内城市化进程逐步加快，国家及各级政府投入大量人力、物力及财力进行各方面的基础建设。然而，装饰建筑行业的成本控制也出现了问题。文章在研究相关理论的基础上，通过定性分析法以及归纳总结法，找出德辉装饰工程有限公司成本现状及存在的问题，针对其存在的具体问题，相应的提出成本控制方案设计及实施策略。研究本课题不仅于成本有效控制具有重要的理论及现实意义。

 关键词：德辉装饰工程有限公司；成本控制；成本管理

DE fai decoration engineering Co., LTD, cost control study

 Abstract

 With the continuous development of society, China's urbanization process has been accelerating gradually, the state and local government spending a large amount of human, material and financial resources in various aspects of infrastructure construction. However, the adornment of the construction industry cost control also appeared problems. Based on the research related theory, and on the basis of qualitative analysis and through summary method, and find out the DE fai decoration engineering Co., LTD cost status and existing problems, and according to the existing specific problems, and put forward the corresponding cost control scheme design and implementation strategy. Study this topic by cost effective control not only has the important theoretical and practical significance and to our country economy healthy development also has important guiding role. Key words: DE fai decoration engineering Co., LTD； Cost management； cost control

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