【正文】 ve actions. Thirdly, the integration of an accounting system within the cost control system not only substantially synchronizes onsite and head office data transferring but also ensures accuracy and consistency of the control mechanism.Systematic participation of site personnel in cost controlAnother critical difference between 39。traditional39。typical case39。effective39。traditional39。 successfulness were identified so that the improvement steps can be suitably prioritized. The validated findings indicated remarkable contrasts between 39。traditional39。 systems but not found in 39。 hence suggestions from this study could be internationally useful.In actuality, contractors perceive cost control as a prerequisite factor towards profit maximization. An unprecedented growth in the Thai construction industry since the late 1980s had rotated the market to be the contractors39。 and 39。, that persuades through rich depiction and strategic parison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the 39。 cost control systems, respectively. Besides, the 39。effective39。effective39。然而，一個(gè)完善的成本控制體系情況下會(huì)造成故障，尤其是許多泰國承包商在目前的經(jīng)濟(jì)衰退時(shí)期。在泰國建筑行業(yè)空前增長的20世紀(jì)80年代后期以來，市場的承包商高利潤率可以容納投標(biāo)報(bào)價(jià)。此外，過去大多數(shù)集中在研究工作理論方面的概念，而不是實(shí)際運(yùn)行環(huán)境。介紹信件被寄給百強(qiáng)承包商請求協(xié)助初步調(diào)查其成本控制系統(tǒng)。這種類型的系統(tǒng)，不幸的發(fā)現(xiàn)在一些特別的組織。應(yīng)該指出的是，該名稱案件已經(jīng)隨著時(shí)間的改變而改變，隨機(jī)序列甲、乙、丙、丁保密和不帶偏見的分析。工作分解結(jié)構(gòu)一個(gè)任務(wù)型家族樹結(jié)構(gòu)的活動(dòng)被廣泛稱為必需的項(xiàng)目成本控制。例如，該帳戶支付系統(tǒng)可以直接核對檢查是否每個(gè)工作項(xiàng)目發(fā)票仍在預(yù)算，應(yīng)繳納或者未繳。受研究約束的條件下，并沒有嘗試過努力花在這部分，以應(yīng)付一切過多的細(xì)節(jié)在現(xiàn)實(shí)的實(shí)踐，然而它涵蓋了所有關(guān)鍵方面。參與成本控制系統(tǒng)的工作人員另外一個(gè)重要區(qū)別“有效”和“無效”的系統(tǒng)是系統(tǒng)參與現(xiàn)場工作人員的成本控制。為了改善“無效”系統(tǒng)，第一個(gè)合適的步伐將推進(jìn)成本控制的框架。但是，要自信地概括這些調(diào)查結(jié)果，在不同的國家需要更多的個(gè)案進(jìn)行研究。雖然這項(xiàng)研究集中于在泰國的成本控制實(shí)踐，發(fā)達(dá)的理論評估框架將使用于國際社會(huì)。然后，每天清晰的現(xiàn)場監(jiān)測，分析和責(zé)任成本狀況報(bào)告激勵(lì)現(xiàn)場人員有意識地糾正措施。成本控制功能細(xì)分結(jié)構(gòu)主要顯示了每個(gè)功能。成本地位如果公司雇員贏得值觀念、成本狀態(tài)在給定時(shí)能被確認(rèn)。從工作和預(yù)算，估計(jì)物品可以被復(fù)制、忽視或不足的細(xì)節(jié)。為保持連續(xù)性，其中四宗個(gè)案的評估結(jié)果對比討論并給出。?識別重要屬性最有助于系統(tǒng)中通過對比發(fā)現(xiàn)“有效”的系統(tǒng)而不是發(fā)現(xiàn)“傳統(tǒng)”的系統(tǒng)。兩個(gè)重點(diǎn)對近年來發(fā)展的成本控制系統(tǒng)和系統(tǒng)的能力成本狀態(tài)顯示項(xiàng)目的各項(xiàng)工作中應(yīng)注意的問題。在本文中，以往的努力作為主要的成本控制體系框架被定義為一種信息系統(tǒng)，旨在為管理提供及時(shí)、準(zhǔn)確的成本信息以便及時(shí)采取適當(dāng)?shù)募m正措施。不幸的是，在這種健康的現(xiàn)金流動(dòng)情況下，實(shí)際利潤可能超過物化為主。此外，通過對比發(fā)現(xiàn)是有效的系統(tǒng)而不是傳統(tǒng)的系統(tǒng)的最重要屬性，促進(jìn)了系統(tǒng)成功制度的改進(jìn)措施以便能夠找到適當(dāng)?shù)膬?yōu)先。ineffective39。ineffective39。 strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the classified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an indepth investigation. Two organizations that qualified as 39。 and 39。 cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information.? Identify critical attributes that most contribute to the system successfulness by contrasting what are found in 39。s ability to indicate the ongoing cost status of each work item were investigated.The result elaborated indicated that the cost control systems in most organizations have not been changed much from the past. Out of 100 organizations, only five have initiated a development plan and only two of them have successfully implemented their cost control systems. Based upon this finding, two types of the system can be categorized. First, the 39。 systems, critical attributes most contributing to the systems39。原文：Assessment of cost control systemsThe most important function that facilitates construction organizations to acplish profit maximization is cost control. However, the absence of a well established cost control system has caused failures to many Thai contractors especially during the current economic recession period. To prehensively understand cost control systems in practice, this study theoretically assessed effectiveness as well as the deficiencies of the 39。traditional39。 in which high profit margin could be