In large construction companies, computers were often first installed under the control of the accounting department. Therefore, it was not surprising that cost control systems were generally extensions of the payroll and accounting and finance people.

• 在较大型的建筑公司里,首先安装使用电子计算机的常常是会计部门,所以毫不奇怪,成本管理系统大都成了工资发放、会计业务、财会人员业务的扩充。