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1、外文翻譯原文：TheEffectsofInterFirmCostCrelationITInvestmentProductCostAccuracyonProductionDecisionsFirmProfitabilityI.INTRODUCTIONWeinvestigatetheeffectofinterfirmcostcrelationinfmationtechnology(IT)investmentproductcostaccura

2、cyonproductiondecisionsultimatelyfirmprofitabilityinanimperfectlycompetitivemarketusinganalyticalsimulationtechniques.OverthelasttwodecadesinvestmentsinIThaveexperiencedanunprecedentedgrowth(SchwartzZozayaGostiza2003).IT

3、isthefastestgrowingsectintheeconomywitha68percentincreaseinoutputgrowthrateprojectedbetween20022012(U.S.BureauofLabStatistics).FoveradecadeempiricalstudiesintheITvalueliteraturehaveattemptedtoquantifytheeconomicbenefitsr

4、ealizedbyfirmsindustriesfromITinvestments.ResearchershaveadoptedvariousapproachestodeterminetheprocessbywhichITbusinessvalueisgeneratedtoestimatingitsmagnitude.Whilepreviousresearchhasshownthatinfmationtechnologymaycontr

5、ibutetotheimprovementofganizationalperfmance(BrynjolfssonHitt1996KohliDevaraj2003Mukhopadhyayetal.1995)thedebatecontinues.Mostoftheissuesareconcernedwithempiricalmethodologicalissuesmostrecentlycontextualfactsindetermini

6、ngthebusinessvalueofIT.FexamplehighlightingthemethodologicalissuesarecentreviewarticleMelvilleetal.(2007)states:WhileresearchershaveadoptedvariousapproachestoassesstheeconomicbenefitsassociatedwithITareviewoftheliteratur

7、erevealsthatstudiesexaminingthebusinessvalueofITaredivergentinhowtheyconceptualizemeasurekeyITinvestment.DespitetheacademicdebatetherapidgrowthofITinvestmentputspressureonmanagementtomakemeinfmeddecisionsinaneffttoenhanc

8、efirmperfmance(Baruaetal.1995).ConsequentlymanyfirmshavemadesignificantITinvestmentssuchasactivitybasedcostingmaterialrequirementsplanning(MRP)systemstoincreasetheaccuracyofproductcosts(HarrisKatz1990BusinessWeek2003).If

9、afirm’sproductcostsystemdoesnotcapturewithsufficientaccuracytheresourceconsumptionattributabletospecificproductsmanagement’spricingproductiondecisionswillbedisttedprofitswillbesuboptimal.Increasingproductcostaccuracynece

10、ssitatesmecomplexsystemsdesigncrespondinglymecomplexsoftwareplacesgreaterdemsonafirm’soverallinfmationsystemsffrequentextensivedata(CooperKaplan1998KaplanCooper1998Hittetal.2002).Despiteavalidfocusontheimptanceofaccurate

11、costmeasurementtherehasbeenlittleresearchonthetradeoffsbetweenITinvestmenttheaccuracyofproductcoststhesubsequentimpactonfirmprofitability.Whilestudiessuggestthatmeproductcostsystemaccuracywillimprovemanagerialdecisions(C

12、ooper1989CooperKaplan1991ChristensenSharp1994Rogersetal.1994Swenson1995GuptaKing1997CallahanGabriel1998)theimpactofmeproductcostsystemaccuracyonproductiondecisionsultimatelyfirmprofitabilityremainsunresolved.Inthisstudyw

13、efocusontheroleofITinvestment.ResearcherssuggestthatITinvestmentstoimproveproductcostaccuracyareeasilyduplicatedbycompetitsevenfirstmoversdonotenjoyasustainedadvantage.IfsoITinvestmentstoincreaseproductcostaccuracymaybem

14、adeasacompetitivenecessitywhencompetitshavealreadyimplementedsuchasystem.InthiscasetheexpectedincreaseinprofitfromthistypeofITinvestmentmaybesmall.Someresearcherssuggestthatanyadvantagegainedfromthesystemhasalreadybeenco

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