1、中文 5380 字， 3000 单词， 17500 英文字符 出处： Marchesan P R C, Formoso C T. Cost management and production control for construction companiesC/9Th Annual Conference Of The International Group For Lean Construction, Singapore. 2001. 本科生毕业设计（论文） 外文文献原稿和译文 姓 名： 专 业： 会计学 班 级： 学 号： 指导教师： 1 外文文献原稿和译文 原 稿 COST MANAGE
2、MENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES Marchesan, P.R.C.; Formoso, C. T. ABSTRACT Construction, like other industries, has been experiencing profound changes involving both the business environment and internal organization. In this context, new cost management information that provi
3、des better understanding and helps managing increasingly turbulent and complex production processes is needed. Activity-based costing (ABC) has been suggested as the leading contender method to replace traditional cost accounting systems, due to its capability to make the processes and activities pe
4、rformed in the organization more transparent and observable. This paper reports the main results of a research project which aimed to develop a cost accounting system capable of providing useful information to manage production processes in construction and devise a model that integrates this system
5、 to the Production Planning and Control process, based on the new operations management paradigm and on the ABC ideas. The study involved three case studies, a series of interviews with construction managers and the development of prototype software. The main conclusions of this research work are that the cost information provided by the proposed management accounting system (a) makes the production processes more transparent; (b) helps to identify production inefficiencies; (c) encourages managers to introduce corrective actions; and (d) allows the evaluation of corrective actio
