Particularly in the construction industry, the inadequacy of cost accounting systems has resulted in the dissociation between the cost management and the Production Planning and Control processes. In general, construction cost control consists basically of monitoring actual performance against cost estimates and identifying variances. According to Ballard (2000), the traditional control methods based on the detection of variances appears to assume that the causes of deviation will be apparent and the appropriate corrective action obvious. As a result, the traditional cost control systems has been much more useful to manage contracts than production (Howell & Ballard, 1996; Koskela, 2000).
ASP.NET外文文献及翻译Since the Eighties, some alternatives for traditional cost accounting systems have been developed, aiming to regain the managerial relevance of cost information.One of these alternatives is the Activity-Based Costing (ABC) method, which has been suggested as the leading contender to replace traditional cost accounting methods due to its capability to make the processes and activities performed in an organisation transparent and observable.Over the past decades,ABC has helped many manufacturing and service organisations to improve their competitiveness by enabling them to make better decisions based on cost information.
2. Back ground for research
Construction cost control systems has been the subject of a myriad of studies. Despite their relevance in terms of both improving the cost estimate structure and integrating cost and schedule,they have hardly contributed to the integration of cost management and production control systems.Besides the fact that construction cost control systems have not changed much since the Seventies,cost management and production control are still treated independently,as separated systems.As a consequence, until the beginning of the 1980’s, the decision to “go public” was almost unanimously considered a stage of the more complex evolutionary process of a corporation. The financial shakeouts that followed made this interpretation no longer sustainable. By the end of 1989, the U.S share in the world market capitalization shrank from 53.3 % to 29.9 % . The country had experienced a major wave of public, often large and mature firms going private, despite a growing economy and a long bull market.本文来自辣.文~论^文·网原文请找腾讯3249.114
From a managerial point-of-view, the effort to develop, implement and operate a cost system is justifiable only when the cost information provides effective support for decision making (Johnson & Kaplan, 1987; Krieger, 1997).
Activity-Based Costing has been increasingly adopted in many industrial and service firms as a method to improve cost management in complex production systems. Despite some similarities to the cost centre method or other traditional costing methods (Horngren & Foster, 1990), the underlying philosophy of ABC is considerably different. ABC is a costing system that is based on the idea that activities consume resources and product/services consume activities.
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