【導(dǎo)讀】查結(jié)論表明，國有大型鐵路施工企業(yè)廣泛使用先進(jìn)的成本管理方法。同時發(fā)現(xiàn)項(xiàng)目規(guī)模、項(xiàng)目性質(zhì)、企業(yè)。生命周期上是影響成本管理方法是否使用的因素，地區(qū)、項(xiàng)目規(guī)模是影響成本管理方法應(yīng)用績效的因素。理會計(jì)研究與實(shí)務(wù)的結(jié)合并不緊密。管理會計(jì)研究起源于西方傳統(tǒng)的制造業(yè)，我國現(xiàn)有的研究也主要集中于制造業(yè)。也逐漸成為經(jīng)濟(jì)主流。符合研究發(fā)展趨勢的。營業(yè)額年均增長20%以上。在“十二五”期間將進(jìn)一步鞏固建筑業(yè)支柱產(chǎn)業(yè)地位。步加強(qiáng)成本管理工作，從而進(jìn)一步為研究提供了可能性。億元，是我國建筑行業(yè)中具有代表性的企業(yè)。性的多個項(xiàng)目部進(jìn)行的定向調(diào)查。調(diào)查對象定位于項(xiàng)目部的主要負(fù)責(zé)人，尤其是財(cái)務(wù)負(fù)責(zé)人。誤差無效的問卷5份，最終獲得有效問卷290份。由于本次問卷調(diào)查是在實(shí)地研究的基礎(chǔ)上。展開的定向調(diào)查，與一般隨機(jī)抽樣調(diào)查不同，所以可見其回復(fù)率明顯高于一般情況。華東地區(qū)82個樣本，中南地區(qū)18個樣本，西南地區(qū)69個樣本，西北地區(qū)60個樣本。

　　

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