中铁隧道集团一处有限公司责任成本管理研究

发布时间：2018-02-14 13:30

本文关键词： 施工企业责任成本成本管理　出处：《辽宁工程技术大学》2014年硕士论文　论文类型：学位论文

【摘要】：近几年来,建设市场竞争愈加激烈,由于施工企业属于劳动密集型和技术密集型行业,投资大、周期长、建筑产品形体庞大等特点,以及责任成本管理在实际应用中还存在着一些不足,因此有必要进一步研究如何将责任成本管理更好的应用于我国施工企业,该选题的研究有利于责任成本管理方法的改进和施工企业成本管理机制的完善。本文研究采用文献研究、经验归纳、数理统计和案例分析相结合的方法,以施工企业责任成本管理为主题,主要讨论了责任成本管理在中铁隧道集团一处有限公司中的实施及其重要地位,得出责任成本管理是一种行之有效的成本管理制度,推行责任成本管理是一项系统工程的结论。
[Abstract]:In recent years, the competition in the construction market has become increasingly fierce. Because construction enterprises belong to labor-intensive and technology-intensive industries, they have the characteristics of large investment, long period, huge building products, and so on. And there are still some deficiencies in the practical application of responsibility cost management, so it is necessary to further study how to better apply responsibility cost management to construction enterprises in our country. The research of this topic is beneficial to the improvement of responsibility cost management method and the perfection of cost management mechanism of construction enterprises. This paper adopts the method of combining literature research, experience induction, mathematical statistics and case analysis. Taking the responsibility cost management of the construction enterprise as the theme, this paper mainly discusses the implementation and important position of the responsibility cost management in a limited company of China Railway Tunnel Group, and draws the conclusion that the responsibility cost management is an effective cost management system. Carrying out responsibility cost management is a conclusion of system engineering.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F406.72

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