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Study The Cost Assessment Indictor System Construction For Public Enterprises

Posted on:2014-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2249330398463119Subject:Accounting
Abstract/Summary:PDF Full Text Request
Public enterprises are the most basic economic sectors, it serves as a basis forsupporting role in other sectors of national economy. Making public enterprises, theassessment becomes a mere formality due to the characteristics of public enterprises cannot effectively distinguish between the natural growth of the market environment andthe level of management to enhance the value-added growth. It is the biggest problemplaced in the government an public is that figuring out the cost of its objective existence,and promoting its costs to a minimum through effective management and supervision.The Core to solve this problem is that the reasonable analysis and evaluation of publicenterprises’ cost, found that the real cost levels, to ensure real and effective cost ofdoing business, to a greater extent to eliminate the problem of information asymmetry.The theme is divided to five parts, the first part is background and significance ofresearching topic, the current situation of the studying on domestic and abroad, and thepoint of the innovation of the theme. The second part is summary of public enterprisesand cost assessment, this is base that construct public enterprise cost assessment indexsystem. The third part is that bring forward the emphasis and Difficulty that constructpublic enterprise cost assessment index system through analyzing the public enterprise’scharacteristic. The forth part is constructing process, then to determine the weightusing Analytic Hierarchy Process(AHP). The fifth part is Examples of applications andconclusion. Thus, it is important for public enterprises to adapt to the economicdevelopment, through introducing a system and scientific cost assessment index system,to improve the economic and social benefits of public enterprises.
Keywords/Search Tags:Public enterprises, cost assessment, liability cost, Analytic HierarchyProcess
PDF Full Text Request
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