我國(guó)建筑企業(yè)的成本控制研究：價(jià)值鏈理論視角.pdf

1、湖南大學(xué)碩士學(xué)位論文我國(guó)建筑企業(yè)的成本控制研究：價(jià)值鏈理論視角姓名：鄧榮申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：朱啟明20061020我國(guó)建筑企業(yè)的成本控制研究：價(jià)值鏈理論視角AbstractNowadaysinternationalcompetitionsareveryfiercewhichbringschallengestothedevelopmentofourcountry’smodernenterprisesfromalldir

2、ectionsInordertogetsuccessenterpriseshavetoworkoutstrategiesthatcanrunforalongtimemanagethecosteffectivelyandestablishitsowncompetitiveadvantagesCostcontroloccupiesallimportantpositioninthemanagementofcostThequalitativec

3、hangeofthecompetitionenvironmentrequiresthattheenterprise’scostcontrolcloselycooperatewithitscompetitionstrategiesItshouldbeconsideredfromtheenterprise’svaluechainconcerningwiththeproductiveprocessaswell嬲creationaftersal

4、eserviceItshouldpayattentiontotherelationshipwithsuppliers，customersandsellers，sotocreatevariousopportunitiesandobtainthecompetitiveedgeConstructionindustryisoneofourcountry’spropindustriesanditplaysanimportantroleinthec

5、ountry’seconomyAtpresentwiththeoverallimprovementinsecuritytechnologyandqualityofconstructionenterprisesthelevelofcostcontrolhasalreadybecomethemostimportantfactortomeasurethekeycompetitiveabilityofaconstructionenterpris

6、eOurresearchonitscostcontrolhasalwaysfollowedthemethodtothatontraditionalindustriesforalongtimeButactuallyunderthemarketeconomy，manyconstructionenterprisesareakindofsuppliersofcomprehensiveservicesincludingbothproductive

7、activitiesanddesigning，consultingcirculatingfundsOnlyifcostcontrolofconstructionindustryisinlinewithcharacteristicsoftheindustrycanitplayspositiveeffectsAsaresult，itissignificanttoseektherightwayofcostcontrolthatisinacco

8、rdancewithitscharacteristicsThecostcontrolmethodbasedonthevaluechaintheoryprovidesawaytosolvetheproblemintheconstructionindustryThigpaperisexactlyaninitiativeresearchonthenewtopicFirstlywehaveareviewonvaluechainandrelati

9、vetheoriesofcostcomrol，andanalyzetheemergenceanddevelopmentofthemSecondly，onthebasisofthetheoryofvaluechainandcostcontrol，itputforwardstheconceptofcostandcostcontrolbasedonvaluechainsotoprovidethetheoreticalbasisfortheco

10、stcontrolonvaluechainFinallybyanalyzingtheactualsituationoftheChinaThreeBuildingcompany，afamousconstructioncompanyinChinathethesistriestotestifythatthemethodofcostcontrolbasedonvalechainiscorrectandeffectiveKeywords：cons