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1、本科毕业论文（设计）外文翻译原文：COSTMANAGEMENTANDPRODUCTIONCONTROLFORCONSTRUCTIONCOMPANIESMarchesan,P.R.C.1;Formoso,C.T.2ABSTRACTConstruction,likeotherindustries,hasbeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentandinternalorganization.Inthiscontext,newcostmanagementinformati
2、onthatprovidesbetterunderstandingandhelpsmanagingincreasinglyturbulentandcomplexproductionprocessesisneeded.Activity-basedcosting(ABC)hasbeensuggestedastheleadingcontendermethodtoreplacetraditionalcostaccountingsystems,duetoitscapabilitytomaketheprocessesandactivitiesperformedint
3、heorganizationmoretransparentandobservable.ThispaperreportsthemainresultsofaresearchprojectwhichaimedtodevelopacostaccountingsystemcapableofprovidingusefulinformationtomanageproductionprocessesinconstructionanddeviseamodelthatintegratesthissystemtotheProductionPlanningandControlp
4、rocess,basedonthenewoperationsmanagementparadigmandontheABCideas.Thestudyinvolvedthreecasestudies,aseriesofinterviewswithconstructionmanagersandthedevelopmentofprototypesoftware.Themainconclusionsofthisresearchworkarethatthecostinformationprovidedbytheproposedmanagementaccounting
5、system(a)makestheproductionprocessesmoretransparent;(b)helpstoidentifyproductioninefficiencies;(c)encouragesmanagerstointroducecorrectiveactions;and(d)allowstheevaluationofcorrectiveactionstobeundertaken.Thestudyalsoindicatedthattheproposedmodelhascontributedtoestablishsystematic
6、proceduresforproductioncontrolconcernednotonlywithtimemanagementbutalsowithcostmanagement.KEYWORDSCostmanagement,activity-basedcosting,leanconstruction,productioncontrol.1.INTRODUCTIONOverthelastdecades,manyindustrialsectorshavebeenexperiencingprofoundchangesinvolvingboththebusin
7、essenvironmentandtheinternalorganisation.Thisprocesshasbeensodeepandradicalastosuggestthatanewoperationsmanagementparadigmhasemerged(Bartezzaghi,1999;Koskela,2000).Inthisnewcompetitiveandturbulentenvironment,effectivecostmanagementinformationhasbecomeextremelyimportanttodriveimpr
8、ovementefforts(Johnson&Kaplan,1987).Howe
