成本管理和成本控制建筑公司【外文翻译】.pdfVIP

本科毕业论文（设计） 外 文 翻 译 原文： COST MANAGEMENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES Marchesan, P.R.C. ; Formoso, C. T. 1 2 ABSTRACT Construction, like other industries, has been experiencing profound changes involvingboth the business environment and interna organization. In this context, new costmanagement information that provides better understanding and helps managingincreasingly turbulent and complex production processes is needed. Activity-based costing (ABC) has been suggested as the leading contender method to replace traditionalcost accounting systems, due to its capability to make the processes and activitiesperformed 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 usefu information to manage production processes in construction and devise a mode that integrates this system to the Production Planning and Control process, based on the new operations management paradigm and onthe ABC ideas. The study involved three case studies, a series of interviews withconstruction 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 moretransparent; (b) helps to identify production inefficiencies; (c) encourages managers tointroduce corrective actions; and (d) a ows the evaluation of corrective actions to beundertaken. The study also indicated that the proposed mode has contributed to establishsystematic procedures for production contro concerned not only with time managementbut