成本管理和成本控制建筑公司【外文翻譯】

1、本科畢業(yè)論文（設(shè)計）外文翻譯原文：原文：COSTMANAGEMENTPRODUCTIONCONTROLFCONSTRUCTIONCOMPANIESMarchesanP.R.C.1FmosoC.T.2ABSTRACTConstructionlikeotherindustrieshasbeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentinternalganiz

2、ation.Inthiscontextnewcostmanagementinfmationthatprovidesbetterunderstinghelpsmanagingincreasinglyturbulentcomplexproductionprocessesisneeded.Activitybasedcosting(ABC)hasbeensuggestedastheleadingcontendermethodtoreplacet

3、raditionalcostaccountingsystemsduetoitscapabilitytomaketheprocessesactivitiesperfmedintheganizationmetransparentobservable.Thispaperreptsthemainresultsofaresearchprojectwhichaimedtodevelopacostaccountingsystemcapableofpr

4、ovidingusefulinfmationtomanageproductionprocessesinconstructiondeviseamodelthatintegratesthissystemtotheProductionPlanningControlprocessbasedonthenewoperationsmanagementparadigmontheABCideas.Thestudyinvolvedthreecasestud

5、iesaseriesofinterviewswithconstructionmanagersthedevelopmentofprototypesoftware.Themainconclusionsofthisresearchwkarethatthecostinfmationprovidedbytheproposedmanagementaccountingsystem(a)makestheproductionprocessesmetran

6、sparent(b)helpstoidentifyproductioninefficiencies(c)encouragesmanagerstointroducecrectiveactions(d)allowstheevaluationofcrectiveactionstobeundertaken.Thestudyalsoindicatedthattheproposedmodelhascontributedtoestablishsyst

7、ematicproceduresfproductioncontrolconcernednotonlywithtimemanagementbutalsowithcostmanagement.timelinesspreventsthetraditionalcostinfmationtohelpintheidentificationcrectionofproductionflowinefficiencies.Particularlyinthe

8、constructionindustrytheinadequacyofcostaccountingsystemshasresultedinthedissociationbetweenthecostmanagementtheProductionPlanningControlprocesses.Ingeneralconstructioncostcontrolconsistsbasicallyofmonitingactualperfmance

9、againstcostestimatesidentifyingvariances.AccdingtoBallard(2000)thetraditionalcontrolmethodsbasedonthedetectionofvariancesappearstoassumethatthecausesofdeviationwillbeapparenttheappropriatecrectiveactionobvious.Asaresultt

10、hetraditionalcostcontrolsystemshasbeenmuchmeusefultomanagecontractsthanproduction(HowellKoskela2000).SincetheEightiessomealternativesftraditionalcostaccountingsystemshavebeendevelopedaimingtoregainthemanagerialrelevanceo

11、fcostinfmation.OneofthesealternativesistheActivityBasedCosting(ABC)methodwhichhasbeensuggestedastheleadingcontendertoreplacetraditionalcostaccountingmethodsduetoitscapabilitytomaketheprocessesactivitiesperfmedinanganisat

12、iontransparentobservable.OverthepastdecadesABChashelpedmanymanufacturingserviceganisationstoimprovetheircompetitivenessbyenablingthemtomakebetterdecisionsbasedoncostinfmation.2.BACKGROUNDFTHERESEARCHConstructioncostcontr

13、olsystemshasbeenthesubjectofamyriadofstudies.Despitetheirrelevanceintermsofbothimprovingthecostestimatestructureintegratingcostscheduletheyhavehardlycontributedtotheintegrationofcostmanagementproductioncontrolsystems.Bes

14、idesthefactthatconstructioncostcontrolsystemshavenotchangedmuchsincetheSeventiescostmanagementproductioncontrolarestilltreatedindependentlyasseparatedsystems.Fromamanagerialpointofviewtheeffttodevelopimplementoperateacos

15、tsystemisjustifiableonlywhenthecostinfmationprovideseffectivesupptfdecisionmaking(JohnsonKrieger1997).ActivityBasedCostinghasbeenincreasinglyadoptedinmanyindustrialservicefirmsasamethodtoimprovecostmanagementincomplexpro