外文文献原稿和译文COST MANAGEMENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES.docx

外文文献原稿和译文COST MANAGEMENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES.docx

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外文文献原稿和译文COSTMANAGEMENTANDPRODUCTIONCONTROLFORCONSTRUCTIONCOMPANIES

毕业设计（论文）

外文文献原稿和译文

姓名：

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会计

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2

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外文文献原稿和译文

原　　稿

COSTMANAGEMENTANDPRODUCTION

CONTROLFORCONSTRUCTIONCOMPANIES

Marchesan,P.R.C.;Formoso,C.T.

ABSTRACT

Construction,likeotherindustries,hasbeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentandinternalorganization.Inthiscontext,newcostmanagementinformationthatprovidesbetterunderstandingandhelpsmanagingincreasinglyturbulentandcomplexproductionprocessesisneeded.Activity-basedcosting（ABC）hasbeensuggestedastheleadingcontendermethodtoreplacetraditionalcostaccountingsystems,duetoitscapabilitytomaketheprocessesandactivitiesperformedintheorganizationmoretransparentandobservable.

ThispaperreportsthemainresultsofaresearchprojectwhichaimedtodevelopacostaccountingsystemcapableofprovidingusefulinformationtomanageproductionprocessesinconstructionanddeviseamodelthatintegratesthissystemtotheProductionPlanningandControlprocess,basedonthenewoperationsmanagementparadigmandontheABCideas.Thestudyinvolvedthreecasestudies,aseriesofinterviewswithconstructionmanagersandthedevelopmentofprototypesoftware.

Themainconclusionsofthisresearchworkarethatthecostinformationprovidedbytheproposedmanagementaccountingsystem（a）makestheproductionprocessesmoretransparent;（b）helpstoidentifyproductioninefficiencies;（c）encouragesmanagerstointroducecorrectiveactions;and（d）allowstheevaluationofcorrectiveactionstobeundertaken.Thestudyalsoindicatedthattheproposedmodelhascontributedtoestablishsystematicproceduresforproductioncontrolconcernednotonlywithtimemanagementbutalsowithcostmanagement.

KEYWORDS：

Costmanagement,activity-basedcosting,leanconstruction,productioncontrol.

1.INTRODUCTION

Overthelastdecades,manyindustrialsectorshavebeenexperiencingprofoundchangesinvolvingboththebusinessenvironmentandtheinternalorganisation.Thisprocesshasbeensodeepandradicalastosuggestthatanewoperationsmanagementparadigmhasemerged（Bartezzaghi,1999;Koskela,2000）.Inthisnewcompetitiveandturbulentenvironment,effectivecostmanagementinformationhasbecomeextremelyimportanttodriveimprovementefforts（Johnson&Kaplan,1987）.

However,besidestheenvironmental,managerialandtechnologicalchangesoccurredinthelastthirtyyears,theexistingtraditionalcostmanagementsystemsareverysimilartotheonesthathavebeenusedsincethemidTwenties（Johnson&Kaplan,1987）.Inthefaceofallthesechanges,traditionalcostaccountinformationhasbecomemostlyirrelevantandevendangerousformanagerialpurposes（Ploss,1990）.AccordingtoJohnson&Kaplan（1987）,traditionalmanagementaccountinginformationtendstobetoolate,tooaggregatedandtoodistortedtoberelevantforproductionplanningandcontrol.

Thefailingsofthetraditionalmanagementaccountingsystemshavethreeimportantconsequences.Firstly,thesesystemscannotprovideaccurateproductcost.Costsaredistributedtoproductsinasimplisticandarbitrarywaythatusuallydoesnotrepresenttherealdemandimposedbyeachproductonthecompany'sresources（Johnson&Kaplan,1987）.Secondly,traditionalmanagementaccountingsystemsfailtostimulatedecisionsthatcanaffecttheoverallproductionresult.Managersaresometimesencouragedtoaccomplishshort-termgoalsbyreducingexpenseswithtrainingandinvestment,orevenproducetostock.Althougheffectiveinshortterm,thesedecisionscanseriouslyaffectfutureresults（Goldratt&Cox,1992）.Finally,thecostmanagementinformationprovidedbythetraditionalsystemsisoflittlehelptomanagersintheirefforttoimproveproductionperformance.Theinformationprovidedispast-orientedandtooaggregatedtobeusefulinplanningandcontroldecisions,becausethesesystemsaredevelopedmostlytosatisfyfiscalandfinancialneeds.Thelackoftransparencyalliedwiththelackoftimelinesspreventsthetraditionalcostinformationtohelpintheidentificationandcorrectionofproductionflowinefficiencies.

Particularlyintheconstructionindustry,theinadequacyofcostaccountingsystemshasresultedinthedissociationbetweenthecostmanagementandtheProductionPlanningandControlprocesses.Ingeneral,constructioncostcontrolconsistsbasicallyofmonitoringactualperformanceagainstcostestimatesandidentifyingvariances.AccordingtoBallard（2000）,thetraditionalcontrolmethodsbasedonthedetectionofvariancesappearstoassumethatthecausesofdeviationwillbeapparentandtheappropriatecorrectiveactionobvious.Asaresult,thetraditionalcostcontrolsystemshasbeenmuchmoreusefultomanagecontractsthanproduction（Ho