【摘要】：本文采用實(shí)驗(yàn)研究的方法,針對(duì)施工項(xiàng)目的成本控制績(jī)效問題展開研究,探討了施工項(xiàng)目特點(diǎn)對(duì)經(jīng)理人成本控制中信息租金的影響及對(duì)制定目標(biāo)責(zé)任成本過程中委托代理雙方?jīng)_突的影響,并在此基礎(chǔ)上進(jìn)一步分析信息租金、內(nèi)部沖突單獨(dú)和兩者交互對(duì)施工項(xiàng)目責(zé)任成本控制績(jī)效的影響。研究發(fā)現(xiàn),由于施工項(xiàng)目關(guān)鍵成本因素難以被定量化,成本計(jì)算不具備重復(fù)可驗(yàn)證性,當(dāng)施工項(xiàng)目成本節(jié)余空間較大時(shí)將導(dǎo)致項(xiàng)目部經(jīng)理人的尋租行為,但信息租金會(huì)隨著博弈次數(shù)的不斷增加而減少。信息租金和博弈沖突均對(duì)項(xiàng)目部的全年成本績(jī)效具有不利影響,但當(dāng)外部環(huán)境為獎(jiǎng)勵(lì)機(jī)制時(shí),沖突與信息租金的交互作用能夠提升企業(yè)的成本控制績(jī)效。依據(jù)實(shí)驗(yàn)結(jié)論,本文提供了相應(yīng)的政策建議。
[Abstract]:In this paper, the method of experimental research is used to study the cost control performance of construction projects. This paper probes into the influence of construction project characteristics on information rent in manager's cost control and on the conflict between principal and agent in the process of formulating target responsibility cost, and further analyzes information rent on this basis. The influence of internal conflict on the performance of construction project responsibility cost control separately and interactively. It is found that because the key cost factors of construction project are difficult to be quantified and the cost calculation is not repeatable and verifiable, it will lead to the rent-seeking behavior of the project manager when the cost savings of the construction project are large. But the information rent will decrease with the increase of the number of games. Both information rent and game conflict have a negative impact on the annual cost performance of the project department, but when the external environment is a reward mechanism, the interaction between the conflict and the information rent can improve the cost control performance of the enterprise. According to the experimental conclusions, this paper provides the corresponding policy recommendations.
【作者單位】： 西南財(cái)經(jīng)大學(xué)國(guó)際商學(xué)院;西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(70872093、71172228、71102181) 教育部新世紀(jì)優(yōu)秀人才支持計(jì)劃(NCET-09-0658) 教育部人文社會(huì)科學(xué)研究青年基金項(xiàng)目(10YJC630253) 財(cái)政部全國(guó)會(huì)計(jì)領(lǐng)軍(后備)人才培訓(xùn)項(xiàng)目資助
【分類號(hào)】：F426.92;F406.72;F224

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1 曾靜;成本管理信息租金、內(nèi)部沖突與控制績(jī)效[D];西南財(cái)經(jīng)大學(xué);2011年

2 鄭東華;工程項(xiàng)目?jī)?nèi)部沖突管理理論研究及其運(yùn)用[D];湖南大學(xué);2007年

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本文編號(hào)：2408307