沈陽環(huán)保設(shè)計院責任成本管理體系運用研究.pdf

1、大連理工大學碩士學位論文沈陽環(huán)保設(shè)計院責任成本管理體系運用研究姓名：賈寧申請學位級別：碩士專業(yè)：技術(shù)經(jīng)濟指導教師：張啟鑾19990301大連理工大學碩士學位論文AbstractDuringtheendof1970sandthebeginningof1980s，withtheimplemen—rationofreformandopenpolicyanewconceptof“ResponsibilityCost”ap—pearedinChi

2、naManylearnersandresearchersbegintostudyjtUptonowalthoughtheResponsibilityCostisbeingstudiedbymanypeople，mostofthenlarelimitedinindustrialenterprisesHowever，thisarticlewillputtheconceptof“ResponsibilityCost”intoProspecti

3、ngProject一ShenyangEnvironmenlalProtectionProjectInstituteThenewmethodisofgreatimpor一_[ancetOthestudyofResponsibilityCostandtheCostManagementofProspectingProjectThearticlemakesasystematicdescriptiontesponsibilityCostManag

4、e—ment，aimingtoconstructaframeofprospectingprojectresponsibilityCOStmanagementsystem，tryingtObeaffectiveinavoidingthewaste，controllingCOStefficientlyandenhancingeconomicresultThearticleconsistsoffiveparts，thefirstpartisa

5、boutthebasictheoryofCOStandCOStmanagement；thesecondpartisaboutthebasictheoryofresponsibilitycostmanagementandtheprincipleandmethodofestablishingresponsibilityCOStmanagementsystem；thethirdpartisaboutthesituationofShenyang

6、EnvironmentalProtectionProjectInstituteandtheanalysisoftheshortcomingofcurrentfinanceandplanning；thefourthpartistheheartofthewholearticle，itdiscusseshowtoestablishasuitableCOStmanagementsystemforShenyangEnvironmentalProt