作業(yè)成本法對企業(yè)性能的影響澳大利亞的經(jīng)驗[外文翻譯]

1、外文翻譯TheImpactOfActivityBasedCostingOnFirmPerfmance:TheAustralianExperienceMaterialSource:InternationalReviewofBusinessResearchPapersAuth:MonirZamanTheobjectivesofthisexplatystudyaretodevelopascalethatbestcapturethepercep

2、tionofthepractitionersrelatedtoactivitybased(ABC)costingsubsequentlydevelopamodelthatpredictstheimpactofperceptionofABConoverallfirmperfmance.TheCronbach’salphashowsapparentsuperiityofthescale.Thefactanalysisfindsfourdim

3、ensionsnamelyoverallperfmancestrategiccostallocationmethodincreasedefficiencyincreasedeffectivenesshavingthefactloadingsofover0.3.Theregressionresultsarepositivesignificantatthe5%level.Thisstudysuggestthatthedevelopedsca

4、lecanhavesignificantimplicationstocapturetheperceptionofABCthattheperceptionofABCintermsofstrategiccostallocationmethodincreasedefficiencyincreasedeffectivenesshassignificanteffectonfirms’perfmance.FieldofResearch:Activi

5、tyBasedCostingimplementationStrategiccostallocationmethod1.IntroductionTraditionalcostingsystemshavewkedwellfmanydecadesmaycontinuetobeusefultodaytovalueinventymeasurethecostofgoodssold.Howeverpractitionersarefacingvario

6、uschallengesusingthetraditionalcostingsystemsintoday’scompetitiveenvironment.CostManagementAccountantsinaglobalizewldarenowexpectedtobeteamplayersinsuchareasasproductdevelopmentprofitabilityanalysesqualityprocessimprovem

7、entstheevaluationofoverallcompanyperfmance(WelfleKeltyka2000).Asastrategiccostmanagementtoolactivitybasedcosting(ABC)playsavitalrole.TheABC(activitybasedcosting)modelhasrevolutionizedcostingsystems(JohnsonKaplan1987).The

8、activitybasedcosting(ABC)isamethodofanalyzingbusinessoperationsthatleadstocostidentification(e.g.directcostindirectcost)costclassificationsbasedonactivities(JohnsonKaplan1987).ImplementationofABCreducescostsimprovesthere

9、sourceallocation.ItmayNationalHealthMedicalResearchCouncil(NHMRC)theCentralQueenslUniversity.2.3DataAnalysisDataareanalyzedthroughSPSSversion16.Firstwecalculatethedeivestatistics.Thedeivestatisticsgiveanoverviewofthecoll

10、ecteddatatheyarereptedintable.SecondweutilizereliabilityanalysisusingCronbach’salphavalue.Pritodatacollectionwediscussedabouteachquestionofthequestionnairewiththeseniaccountingfinanceexecutivesresearcherstheyarepretested

11、.Thusweensurethecontentvalidityofthescales.Thereliabilityanalysisshowstheoverallacceptabilityofthescalesdevelopedfthemodel.ThirdweemploythefactanalysisusingprincipalcomponentmethodfollowedbyVarimaxwithKaiserNmalizationto

12、findthefactsdimensionsthatexplainvariancesbythedataset.LastlyweestimateregressionmodeltopredicttheimpactofABConoverallfirmperfmance.Therefewedevelopthefollowinglinearregressionmodel.3.ResultsDiscussionTheresultsofthedeiv

13、ethereliabilityanalysesItems(1)Mean(2)St.Dev.(3)Cronbach’sAlpha(4)Enhancedcapabilityofbusinessperfmance.2.00.80.848Internalmanagerialefficiencyincreases.1.10.390.859Customersarebenefited.2.31.080.878ABChasreducedoverallp

14、roductioncost.2.10.780.868ABChashelpedtoidentifymajcostdriversfeachoftheproducts.1.40.830.854ABChashelpedtoseparatecostsfeachcategyofproducts.1.20.520.867ABChasproventobeavaluableoverheadcostallocationsystemtoidentifyrea

15、lcostofproductservice.1.40.830.854ABCisastrategiccostmanagementsystem.1.50.750.841ABChashelpedustocreatemevaluefourcustomersthroughidentifyingmajinputoutputprocesselements.2.91.090.853ABChashelpedthecustomerstogetalowpri