標準成本法與作業(yè)成本法在施工企業(yè)的結(jié)合應用——以ABC電力建設公司為例的研究.pdf

1、東南大學碩士學位論文標準成本法與作業(yè)成本法在施工企業(yè)的結(jié)合應用——以ABC電力建設公司為例的研究姓名：曹勁申請學位級別：碩士專業(yè)：工商管理指導教師：吳斌20090501THECOMBINEDAPPLICATIoNoFSTANDARDCoSTINGMETHODANDACTIVITY一BASEDCoSTINGMETHODINTHECONSTRUCTIoNENTERPIUSES：ACASESTUDYOFABCELECTRICPOWERCoNS

2、TRUCTIoNCoMPANYGraduate：CaoJinSupervisor：WuBinAbstractSoutheastUniversityWiththerapiddevelopmentofChina’Seconomicconstructionandthesharpincreaseofinvestmentinfixedassets，theconstructionindustryhasbecomeallimportantpartof

3、thepillarindustriesinnationaleconomyHowever，thequantityofconstructionenterprisesgrowstoofasttocoincidewiththegrowthindemand，whichhasleddirectlytoallincreasinglyintensecompetitionamongconstructionenterprisesConsideringthe

4、currentmarketcircumstances，theconstructionenterprisesareboundtotakethelowcoststrategyintheprocessofgettingcompetitiveadvantageHoweverowingtothelong—terminfluenceofinstitution，thetraditionalcostmanagementsystemsinconstruc

5、tionenterprisesareconfrontedwithvariousproblemsBasedonthesummaryoftheseproblemsandtheirmainfactors，thethesistakesABCElectricPowerConstructionCompanyasanexampletointroduceanewcostmanagementcontrolmodelthatconnectsStandard

6、CostingMethodwithActivitybasedCostingMethodFurthermore，asappliedintheABCElectricPowerConstructionCompanythismodelisprovedtobevaluableandusefulAboveall，thethesisdescribesthebackgroundofConstructionEnterprises，thesignifica

7、nceofthisstudyandthestructureofthispaperSecondly，thethesisintroducestheorigin，maintheory，characteristicsofthesetwocostmethods，andanalyzestheirrespectiveadvantagesanddisadvantagesaswellMoreover，startingfromtheproductionch