ERA account diagram of a department(刻画案例1：ERA账户图——某业务管理部门和某业务单位ERA账户图).pdfVIP

For more, please download Economic Rights Allocation (app for ipad)  ERA account diagram of a department  By Zhao chunming, and Shi jianling       [S]Project Management Control Dept. [S]Construction Co. as CM contractor (Basic administrative expenses) b a e Construction contract income Subcontract expenses etc. b a e (Project management expenses) b a e Staff salary b a e (Project design fee) a Annual profit (Project procurement costs) a (Project construction costs) a (Equipment procurement costs) a Merit pay Merit pay b a e Project management bonus ERA Account Diagram Depiction Example 1 ERA Account Diagram Depiction Example 2   Introduction of the Departments  Here are two examples to be given for the sake of understanding ERA account diagram and its  depiction  method.  In the two  examples, the  subjects  are  respectively the  management  department and business unit of an engineering company. For details of this company, please  refer to the related content of “ERA special diagram depiction example”.  Project management  control department: the business management department that is in  charge of follow‐up of project progress and cost control.  Construction Co. as CM contractor: it refers to one of three subsidiaries of an engineering  company, which is selected to take charge of implementation o