评估成本控制系统[文献翻译]VIP免费

原文：AssessmentofcostcontrolsystemsThemostimportantfunctionthatfacilitatesconstructionorganizationstoaccomplishprofitmaximizationiscostcontrol.However,theabsenceofawellestablishedcostcontrolsystemhascausedfailurestomanyThaicontractorsespeciallyduringthecurrenteconomicrecessionperiod.Tocomprehensivelyunderstandcostcontrolsystemsinpractice,thisstudytheoreticallyassessedeffectivenessaswellasthedeficienciesofthe'traditional'systemsthe'effective'systems.Inaddition,bycontrastingwhatarefoundin'effective'systemsbutnotfoundin'traditional'systems,criticalattributesmostcontributingtothesystems'successfulnesswereidentifiedsothattheimprovementstepscanbesuitablyprioritized.Thevalidatedfindingsindicatedremarkablecontrastsbetween'traditional'and'effective'systems.Twocriticalaspects,includingadvancementofcostcontrolframeworkandsystematicparticipationofsitepersonnelincostcontrol,werefoundtobethemajordifferences.Interestingly,similarconditionswereencounteredinvariouscountriessuchasGreece,PakistanandAustralia;hencesuggestionsfromthisstudycouldbeinternationallyuseful.Inactuality,contractorsperceivecostcontrolasapre-requisitefactortowardsprofitmaximization.AnunprecedentedgrowthintheThaiconstructionindustrysincethelate1980shadrotatedthemarkettobethecontractors'inwhichhighprofitmargincouldbefacilelyaccommodatedinbidquotation.Arollofforthcomingprojectscontinuallyofferedandcontractedwithoutintermissionthusallowedcontractorstoluxuriateinadvancedpaymentandcreditfromsuppliers.Thishealthycashflowsituation,unfortunately,couldbepredominantoverrealprofitmaterialization.ActualsymptomsofunsystematiccostcontrolinmostThaiconstructioncompanieshavebeenconcealeduntilapparentrecessionoftheeconomyin1997.SeveredeclinationoftheThaiGDPandconstructiongrowthratesshownhasgivenrisetobusinessfailuresinmanyorganizations.Equallyworse,fortheotherssurviving,extremityofnightmaresintheultimatelylow-demandmarketisstillunpredictable.第1页共12页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共12页CostcontrolsystemDespiteextensiveliteraturesreviewedincostcontrol,anintegratedviewofthesystemwasnotportrayed.Thesystemfunctionsweremostlydiscussedinisolatedfashion,forinstance,estimatingbudgeting,monitoringandanalysing,andreporting.Furthermore,mostpreviousresearchworksconcentratedmoreontheoreticalconceptsratherthanoperationinthereal-complicatedenvironment.Applyingasynergeticapproach,theintegratedviewofthecostcontrolsystemisproposedtoenhancevalueofpastefforts.Asamainframework,thecostcontrolsysteminthispaperisdefinedasakindofinformationsystemthataimstoprovidemanagementwithtimelyandaccuratecostinformationsothattimelypropercorrectiveactionscanbetaken.Inaddition,managementinformationcanbestoredinahistoricaldatabaseand,inturn,servesasafeedbackforfutureestimation.Thesystemconsistsofthreemainparts,namely,costcontrolframework,costcontrolfunctionsandmanagementinformation.Tosolidifyaspecificsetofobjectives,apre-surveyofexistingcostcontrolsystemsinThailarge-scaleconstructionorganizationswasprimarilyconducted.Acontactlistofthetop100organizationsintermsofturnoverwasachievedthroughcollaborationwiththeThaiContractorsAssociation(TCA).Eachcontracteverhandledbytheseorganizationscoversaprojectareaequivalenttoover30000orhasapproximatevalueofmorethan100millionBaht(3million$US).Introductorylettersweresenttothetop100contractorsrequestingass...