財會類外文文獻(xiàn)翻譯--作為戰(zhàn)略管理工具的作業(yè)成本法和經(jīng)濟(jì)增加值的整合研究

1、 1中文 中文 4397 字出處： 出處：Pacific Conference on Manufacturing Proceedings, Southfield-Detroit, MI, USA.–2000.–September. 2000: 6-8.外文文獻(xiàn)原稿和譯文 外文文獻(xiàn)原稿和譯文原 稿THE RESEARCH OF INTEGRATED ACTIVITY-BASED COSTING AND ECONOMIC VALUE AD

2、DED SYSTEM AS A STRATEGIC MANAGEMENT TOOLNarcyz RoztockiState University of New YorkABSTRACTThis paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value

3、Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the fi

4、ndings from two small companies show that there liability of cost information obtained by this integrated system increases substantially when differences in capital usage exist. Factors that could create these difference

5、s in capital usage and lead to distorted cost information are discussed. Using actual data from the field study, possible distortions to product cost as a result of a homogenous capital cost allocation are also examined.

6、 Finally, the impact of this integrated approach on the decision-making、strategic planning and long-term business performance of the two participating companies is discussed.KEYWORDS Activity-Based Costing; Economic Val

7、ue Added; strategic management IntroductionIn today’s business environment, many manufacturing companies are facing a fierce competition in domestic and global markets implementing strategic manageme

8、nt tools, in order to increase their competitiveness. Activity-Based Costing (ABC) and Economic 3phases, methodology developed by researchers from the University of Pittsburgh and the State University of New York at New

9、Paltz was applied. (For more details about this methodology, which was developed in order to more efficiently implement the Integrated ABC-EVA System in a small business environment, an interested reader may refer to the

10、 cited articles.)In the third phase, data drawn from each costing system was collected from all participants and brought together with the researchers’ ongoing calculations.In the fourth phase, the collected data was ana

11、lyzed. Using the step-by-step implementation methodology to perform their own calculations, the managers were able to verify the figures which we had recorded independently and to observe the agreement between our calcul

12、ations and theirs. This “hands on” approach enabled the managers to better understand and appreciate the consistency of the system. The data analysis yielded individual findings for each company. These findings were then

13、 compared in order to reach a conclusion about the value of the Integrated ABC-EVA System for manufacturing companies in general. The more specific objective of the data analysis was to investigate which factors may dist

14、ort information provided by the TCA or ABC system when capital costs are not allocated or are allocated arbitrarily. Because factors such as diversity in production volume、product size、product complexity、 material and se

15、tups often tend to distort cost information (Cooper, 1988), these factors are examined closely for possible capital allocation distortions.By tracing operating costs to cost objects, the ABC system has the ability to eli

16、minate many of these distortions by using multiple (operating) cost drivers. However, because the ABC system does not take into account capital costs, it can be assumed that an arbitrary capital costs allocation may allo

17、w other distortions to occur. In addition, it can be assumed that since the standard ABC cost analysis only considers direct and operating costs, the managers who are forced to make their decisions based on operating pro

18、fits alone, or who try to somehow arbitrarily allocate capital charges to cost objects will sometimes make wrong decisions.A FIELD STUDY:SMALL MANUFACTURING COMPANIESIn this section, the implementation of the proposed In