| 1. | Tcm of architecture enterprises is superior to traditional cost management , it ' s most important characteristic lies in it ' s advanced guiding principles , which are summed up as six fundamental theory categories : cost attitude , cost efficiency , cost reduction , cost avoidance , total life cycle cost control and cost driver . a perfect and complete cost management system should be an entity of the total staff , the total process , the total links and the total directions
建筑企业实行全面成本管理，其先进于传统成本管理的最大特点在于其有更科学的管理思想作指导，在本文第二部分中归纳为成本意识、成本效益、成本抑减、成本避免、全生命周期成本控制、成本元六个基本理论范畴。 |
