ABC法与EVA结合下的项目成本控制方法探讨

介绍了一种新的项目成本管理系统，该系统是基于价值创造的ABC成本核算系统。不仅把一切与项目有关的合理间接费用列入成本核算范围，而且着重考虑了项目的资本成本，从而更有效地进行项目成本控制。就ABC-EVA成本核算系统的核算方法以及其对项目管理的作用等几方面进行了探讨。

The Intergrated Activity-based Costing and Economic Value Added System for Project Cost Management

This article presents a cost and performance measurement system for project management that integrates activity-based costing (ABC) with the economic value added financial performance measure. The integrated ABC-and-EVA system includes the rate of resource consumption (as in a traditional ABC system), but it also includes capital demand. A traditional ABC system is compared with an ABC-and-EVA system by examining the cost for each activity at the first stage. Changes to the end product costs and possible changes to project strategies in the proposed ABC-and-EVA system are discussed.