硕士论文 作业成本法在建筑施工企业中的应用研究.doc

M 中国近代第一所大学 FOUNDED IN 1895 TIANJIN UNIVERSITY 硕士学位论文  天津大学硏究生院 2006年6 月Abstract In China, cost management of Construction Company is mostly based on the traditional cost management of on-site production management. Traditional cost management focuses on products, which，does not set up cost responsibility, and \Vill eventually affect the establishment of the responsibility system throughout production. On the other hand，traditional cost management cannot well assess the operation performance, nor guarantee the supervision and economization of resource consumption. This will ultimately fail the establishment of motivation and restriction based administration mechanism. The best solution to these problems is to innovate and improve the current mode of cost management by setting up a new system of activity cost management through a careful study of the pattern of cost management in the Western countries. Based on standard research and case study research methods’ and a comparison of the theory on traditional cost management and the theory on activity-cost management, this thesis introduces a tentative study on the pattern of activity-cost management. The author, after an introduction of the theories on activity-cost and activity-cost management, conducts a thorough study on the application of activity-cost management in Tianjin construction main contracting co.ltd, and therefore design the blue print of activity-based costing for Tianjin construction main contracting co.ltd. Key words： Activity-based costings Activity cost management； Activity-based costing calculating； Construction company ； Application research独创性声明 本人声明所呈交的学位论文是本人在导师指导下进行的研究工作和取得的 研究成果，除了文中特别加以标注和致谢之处外，论文中不包含其他人己经发表 或撰写过的研究成果，也不包含为获得天津大学或其他教育机构的学位或证 书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均己在论文中 作了明确的说明并表示了谢意《 学位论文作者签名：省A签字日期：卞年月Y日 位论文版权使用授权书 本学位论文作者完全了解天津大学有关保留、使用学位论文的规定。 特授权天津大学可以将学位论文的全部或部分内容编入有关数据库进行检 索，并釆用影印、缩印或扫描等复制手段保存、汇编以供査阅和借阅。同意学校 向国家有关部门或机构送交论文的复印件和磁盘。 (必威体育官网网址的学位论文在解密后适用本授权说明） 学位论文作者签名：?；导师签名： 签