A Novel Cost Management Mode and Framework for Railway Construction Enterprises
Railway construction enterprises are facing with sharp market competition. Cost management is the key to the competition ability of railway construction enterprises. Resource Consumption Accounting and Lean Cost Management are new emerging things. Firstly, the characteristics of Resource consumption accounting and Lean Cost Management are analyzed in this paper. Then, the interrelationship among the current cost management methods is also discussed. This paper draws the conclusion that all the cost management methods aim at achieving the enterprise cost management objective, cost management methods form a unified whole through the formation, decomposition and realization of cost management target on historical evolution standpoint. Furthermore, a new cost management mode is constructed based on the Resource consumption accounting and Lean Cost Management methods. The mode combines the application of a variety of cost-management methods. Finally, the proposed cost management model-based application framework in the railway construction enterprises is explored. Practice shows that our cost management model comes up to the requirements of railway construction enterprises.
resource consumption accounting lean cost management railway construction enterprises cost management system
Zhang Liping
School of Economics and Management East china Jiaotong University Nanchang, China,School of Accountancy Jiangxi University of Finance and Economics Nanchang, China
国际会议
成都
英文
374-377
2010-07-09（万方平台首次上网日期，不代表论文的发表时间）