作業(yè)成本法的實施和適應性【外文翻譯】

1、外文文獻翻外文文獻翻譯譯譯譯文原文：ActivityBasedCostingImplementationAdaptationAbstractActivitybasedcosting(ABC)hasbeenmuchstudiedmuchwrittenaboutoverthelastdecade.Whilethetopichasreceivedagreatdealofcoveragefromatechnicaltheeticalstpoin

2、taccountsofactualimplementationexperienceshavereceivedrelativelylessstudy.IfABCistobeanimptantaddition10managementpracticethetheymustbetranslatedintosuccessfulimplementation.Thissurveyreptsontheextentofresearchthatapplie

3、sthetheyofganizationalchangetothetopicofABCimplementation.Itfindstheareaunderresearchedmakessuggestionsfnewstudies.IntroductionOverthecourseofthelastdecadeamanagementtoolcalled“activitybasedcosting“(ABC)hasbecomeoneofthe

4、mewidelyembracedofnewmanagementmethods.WhileitsceliesincostaccountingithasattractedtheattentionofbusinessmanagersingeneralhasbeenthesubjectofarticlesintheHarvardBusinessReviewFtuneelsewhereinthebusinesspress.notonlyisita

5、majthemeinbusinessithasbeenadoptedinpartsofgovernmentfinstancetheIRStheDepartmentofDefense.Whatbeganasessentiallyan“accounting“matterhasspreadtothepointwhereitaffectsnearlyeveryaspectofanganizationfromproductiontomarketi

6、ng.IntheearlyliteratureaboutABCthefocuswasontheunderlyingconcepts–essentially“theydevelopment“.Asthetheybegantobeimplementedfartherreachingconsequencesweredevelopedfinstancetheneedtoreshapeperfmanceevaluationmeasurestore

7、flecttheneweconomicsrevealedbyABC.Astheseextensionsofthebasictheystartedtoaffectganizationsacademicresearcherscametorecognizethatprofoundimplementationissueswerearising.ThisinturnhasgivenrisetoasegmentoftheABCliteratureo

8、nganizationalchange.Itisthatliteraturethispapersurveys.options.(3)Decreasingreliabilityofthe“base“whichhastraditionallybeenusedtoallocatedirectcostsdirectlabtime.Thischangingmanufacturingwldhasledtotheneedfbettermethodso

9、fassigningcosts.ThekeyideaofABCisthatactivitiescausecostsproductsdonotcausecosts.ThedesignofanABCsystemrestsonidentifyingtherelationshipbetweenanindirectresourcethe“activity“thatconsumesit.Oncethatisdonetheproductcostiss

10、implythecrossproductoftheactivitiesthatwereincurredtoproducethatproductthecostperunitoftheactivity.ABCstartedout.thenasasolutiontoaproductcosting“problem.Revisedproductcostsleaddirectlytomarketingimplications:whenanewmer

11、eliablecostsystemshowsthatsomeproductsaregeneratinglessrevenuethantheircostmarketingpracticesshouldchangefexamplerepricingabonmentchangingproductpromotionpoliciesetc.IntheoperationsrealmtheABCperspectivemakesclearthatpro

12、ductionmanagersdonotmanagecoststheymanageactivities(whichinturncreatecosts).ThisimpliesthatABCcanshouldbeusedfmethanpassivelymeasuringcostsitcanbeusedactivelytomanagecosts.Amongotherusesithasbeenusedtoimprovequalitybyest

13、imatingthecostsof“nonvalueadding“activities(MacArthur1992).TheextensionofABCtocostmanagementistermed“activitybasedmanagement“.Activitybasedmanagementreachesbeyondmanufacturing.Returningtothemarketingdepartmentitbecomescl

14、earthatthecostsofmarketingcanbeanalyzedintermsofthe“activities“thatcausethemjustasisthemanufacturingprocess(Fosteretal.1996).AlargeDutchfirmPhilipsNVperfmedananalysisofoneofitsbusinessunitsinwhichadministrativedepartment

15、sthatsupptproductionpersonnelamongothers–wereexaminedintermsofthe“activities“whichdrovetheircosts(Groot1997).Thisstudyresultedinrevisedmethodsofallocatingthecoststotheproductiondepartmentsalsoinpersonnelreductionsinthead

16、ministrativedepartments.“ABCthinking“callsintoquestionperfmancemeasurement.Ifthenew“activity“insightscallfdifferentemphasisthenperfmancemeasurementsshoulddirectmanagersefftstowardthatemphasis.FurtherwithABCthinkingtradit