成本管理和成本控制建筑公司【外文翻译】.doc

文档介绍：本科毕业论文(设计)外文翻译原文:PANIESMarchesan,;Formoso,,likeotherindustries,,-basedcosting(ABC)ountingsystems,,,(a)makestheproductionprocessesmoretransparent;(b)helpstoidentifyproductioninefficiencies;(c)encouragesmanagerstointroducecorrectiveactions;and(d),activity-basedcosting,leanconstruction,,(Bartezzaghi,1999;Koskela,2000).petitiveandturbulentenvironment,eextremelyimportanttodriveimprovementefforts(Johnson&Kaplan,1987).However,besidestheenvironmental,urredinthelastthirtyyears,theexistingtraditionalcostmanagementsystemsareverysimilartotheonesthathavebeenusedsincethemidTwenties(Johnson&Kaplan,1987).Inthefaceofallthesechanges,emostlyirrelevantandevendangerousformanagerialpurposes(Ploss,1990).AccordingtoJohnson&Kaplan(1987),ountinginformationtendstobetoolate,,'sresources(Johnson&Kaplan,1987).Secondly,-termgoalsbyreducingexpenseswithtrainingandinvestment,