2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、本科畢業(yè)論文（設計）外文翻譯原文：原文：Balancedscecardactivitybasedcostingcompanyperfmance:anempiricalanalysisInnovativetechniquessuchasbalancedscecard(BSC)(KaplanNton199219931996)activitybasedcosting(ABC)(KennedyAffleckGraves2001Krumwiede

2、1998Shields1995ShieldsYoung1994)arebeingimplementedbymanagementinresponsetothenewglobalcompetitiveenvironment.Theimptancetomanagersofhavinga“balanced“measurementsystemhasledcompaniestodevelopavarietyofcpatescecardssugges

3、tingaprocessapproachtoinnovationsinperfmancemeasurements(EpsteinBird2000HoqueJames1997).TheBSChasgainedprominenceinaccountingresearchasawayofintegratingfinancialnonfinancialperfmancemeasuresintoanoverallcontrolsystem(Atk

4、insonetat.1997HoqueJames2000MalinaSelto2001Ruhl1997Shields1997Simons2000).ABCisaninnovationaimedtowardanincreaseintheaccuracyofcostmeasuresalsoisoftenviewedasasupptivemeasurementsystemfsuccessfulimplementationofthebalanc

5、edscecard.AdvocatesofABCcitemanybenefitsofsuchasystem(erson1995BankerJohnson1993Kaplan1992)identifyfactsassociatedwithABCsuccess(FosterSwenson1997Krumwiede1998McGowanKlammer1997Shields1995).PreviousresearchonABCBSChasadd

6、edtoourknowledgeofhowABCimplementationcanhelpsupptprocessimprovement(Turney1991)developcosteffectiveproductdesign(CooperTurney1989)howBSCcanprovidemanagerswithanintegrativeframewktomanageganizationalactivities.Thisstudya

7、ttemptstocontributetothebodyofknowledgeinthisareabyinvestigatingtheHoweverempiricalsupptftheseclaimsislimitednotconclusive.Fexamplea1996surveyofbalancedscecardimplementationsbytheconsultingfirmTowersPerrinfoundthatalthou

8、gh64percentoftherespondentsreptedthatthesatisfactionvaluereceivedfromtheirbalancedscecardsystemswashighersignificantlyhigherthanthatreceivedfromotherperfmancemeasurementapproachesonly37percentfeltthatemployeesunderstingo

9、fperfmancemeasuresgoalswashigherunderthescecardthanunderotherapproaches18percentthoughtitwaslower.SimilarlyIttnerLarckerRajans(1997)studyofabalancedscecardcompensationsysteminretailbranchbanksfoundnoevidencethatthescecar

10、dapproachenhancedbranchmanagersunderstingofbusinessgoalsplansfmeetingthesegoalsconnectionsbetweenthemanagersjobbusinessobjectives.Meovertheperceivedadequacyofinfmationaboutprogressagainstthemultiplebusinessgoalswasstatis

11、ticallylower.ActivityBasedCosting(ABC)TheABCsystemiswidelysuggestedasakeytoolfimprovingthebehavialbusinessaccountingpracticesinganizations(erson1995CooperZmud1990FosterSwenson1997McGowanKlammer1997Shields1995).Manyganiza

12、tionshavefoundthepursuitofperfmancecanbestbeachievedbyimplementingABCsystems(Compton1996).ABCfocusesoncostsassociatedwithactivitiesbutalsoevaluateswhetherthoseactivitiesaddvaluethusprovidingameansofunderstinghowtomosteff

13、ectivelyreducecosts.InadditiontocostreductionbenefitsapplyingABCgivesmanagersasoundmeansofmonitingongoingperfmance(Player1998).ThecentralthemeofABCsystemsisthattheiruseleadstoimprovedproductcostingcostmanagementdecisionm

14、akingcompetitiveadvantage(Brimson1991RaffishTurney1991).HoweverseveralreservationshavebeenexpressedregardingtheefficacyofABC(Innesetal.2000Malmi1997MrowConnolly1994).InsomecasesfirmshavefailedtocompletetheirABCprojectsin

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