經(jīng)濟(jì)與管理專業(yè)外文翻譯--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、<p>　　The RESEARCH OF Integrated Activity-Based Costing and Economic Value Added System as a Strategic Management Tool</p><p>　　Narcyz Roztocki</p><p>　　State University of New York </

2、p><p><b>　　ABSTRACT</b></p><p>　　This paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value Added System in two smal

3、l 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 findings from two small co

4、mpanies show that there liability of cost information obtained by this integrated system increases substantially when difference</p><p>　　KEYWORDS Activity-Based Costing; Economic Value Added; strategic man

5、agement </p><p>　　Introduction</p><p>　　In today’s business environment, many manufacturing companies are facing a fierce competition in domestic and global markets implemen

6、ting strategic management tools, in order to increase their competitiveness. Activity-Based Costing (ABC) and Economic Value Added（EVA）are two such examples of these strategic management tools.</p><p>　　Trad

7、itionally, ABC and Economic Value Added methods have been used separately. ABC has been used as a costing system, mainly to improve operating efficiency; while Economic Value Added has been used as a financial performanc

8、e measure, mainly to improve financial efficiency. In recent years, some researchers have proposed that ABC should be combined with Economic Value Added to create an integrated costing and performance system(Hubbell, 199

9、6a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki </p><p>　　This paper describes a field study at two small manufacturing companies where three different costing systems (Traditional Cost Accountin

10、g, ABC, and the Integrated ABC-EVA System) were used to obtain product cost information. The results they yielded were compared. The main focus of this analysis was to identify factors that lead to distortions in product

11、 cost information in both the Traditional Cost Accounting (TCA) and common ABC systems and to demonstrate the reliability of product cost infor</p><p>　　Methodology</p><p>　　A field study was ch

12、osen as the main research methodology. The field study was carried </p><p>　　out in four major phases: system design、system implementation、data collection, and data analysis. The Managers were able to active

13、ly participate in each phase of the study. </p><p>　　In preparation for the design phase, managers were familiarized with the Integrated ABC and EVA System. Presentations on combining ABC with Economic Value

14、 Added and examples of successful implementation in companies were given. Then, in the first phase, an Integrated ABC and EVA System was designed for each participating company.</p><p>　　In the second phase,

15、 the individually tailored Integrated ABC-EVA Systems were implemented, alongside existing costing and accounting systems. During these initial phases, methodology developed by researchers from the University of Pittsbur

16、gh and the State University of New York at New 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 env

17、ironment, an interested reader may refer</p><p>　　In the third phase, data drawn from each costing system was collected from all participants and brought together with the researchers’ ongoing calculations.&

18、lt;/p><p>　　In the fourth phase, the collected data was analyzed. Using the step-by-step implementation methodology to perform their own calculations, the managers were able to verify the figures which we had r

19、ecorded independently and to observe the agreement between our calculations and theirs. This “hands on” approach enabled the managers to better understand and appreciate the consistency of the system. </p><p&g

20、t;　　The data analysis yielded individual findings for each company. These findings were then compared in order to reach a conclusion about the value of the Integrated ABC-EVA System for manufacturing companies in general

21、. The more specific objective of the data analysis was to investigate which factors may distort information provided by the TCA or ABC system when capital costs are not allocated or are allocated arbitrarily. Because fac

22、tors such as diversity in production volume、product size、product</p><p>　　By tracing operating costs to cost objects, the ABC system has the ability to eliminate many of these distortions by using multiple (

23、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 allow other distortions to occur. In addition, it can be

24、 assumed that since the standard ABC cost analysis only considers direct and operating costs, the managers who are forced to make their decisions b</p><p>　　作為戰(zhàn)略管理工具的作業(yè)成本法和經(jīng)濟(jì)</p><p><b>　　增

25、加值的整合研究</b></p><p>　　Narcyz Roztocki</p><p>　　紐約州立大學(xué) </p><p><b>　　摘 要</b></p><p>　　本文針對兩家小制造公司的作業(yè)成本法和經(jīng)濟(jì)增加值整合系統(tǒng)的應(yīng)用進(jìn)行案例分析。

26、這項(xiàng)研究的結(jié)果表明這種整合方法優(yōu)于傳統(tǒng)成本會計(jì)和標(biāo)準(zhǔn)作業(yè)成本法。此外，兩家小公司的研究結(jié)果表明當(dāng)資本成本分配存在差異時(shí)，運(yùn)用整合系統(tǒng)獲得的成本信息的可靠性將極大地提高。本文將論述造成資本成本分配差異及導(dǎo)致成本信息扭曲的各因素。在同種資本成本分配方法下，使用案例的數(shù)據(jù)，研究可能造成產(chǎn)品費(fèi)用扭曲的情況。最后，討論這種整合方法對所參與的兩家公司在政策制定、戰(zhàn)略計(jì)劃和長期的企業(yè)績效方面的影響。</p><p>　　關(guān)鍵字

27、 作業(yè)成本法；經(jīng)濟(jì)增加值；戰(zhàn)略管理 </p><p><b>　　引言</b></p><p>　　在當(dāng)今的企業(yè)環(huán)境下，面對國內(nèi)和全球市場上劇烈的競爭，為了增強(qiáng)他們的市場能力，許多制造企業(yè)實(shí)施戰(zhàn)略管理工具。作業(yè)成本法(ABC)和經(jīng)濟(jì)增加值(EVA)是企業(yè)戰(zhàn)略管理的兩種方法。</p><p>　

28、　傳統(tǒng)上，ABC和EVA方法被單獨(dú)使用。作為一項(xiàng)成本核算系統(tǒng)，ABC主要用于提高經(jīng)營效率；而經(jīng)濟(jì)增加值作為一項(xiàng)財(cái)務(wù)業(yè)績評價(jià)指標(biāo)，主要用于改進(jìn)財(cái)務(wù)效率。近年來，不少專家提出將作業(yè)成本法與經(jīng)濟(jì)增加值結(jié)合使用，形成一個(gè)成本核算和業(yè)績評價(jià)的整合系統(tǒng) (Hubbell, 1996a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki & Needy, 1999c)。整合系統(tǒng)中的

29、ABC注重經(jīng)營成本,經(jīng)濟(jì)增加值注重資本成本，而這個(gè)企業(yè)戰(zhàn)略管理整合系統(tǒng)卻能估算在產(chǎn)品生產(chǎn)、工作或者服務(wù)過程中發(fā)生的所有費(fèi)用。</p><p>　　本文對兩家小制造企業(yè)在三種不同成本核算體系（傳統(tǒng)的成本會計(jì)TCA、ABC、ABC-EVA整合系統(tǒng)）下獲得的產(chǎn)品成本信息進(jìn)行實(shí)際研究并對得到的不同情況進(jìn)行分析對比。本文注重分析在傳統(tǒng)成本會計(jì)和一般的ABC系統(tǒng)下導(dǎo)致產(chǎn)品成本信息扭曲的各因素、證明在ABC-EVA整合系統(tǒng)中產(chǎn)

30、品成本信息更具有可靠性。</p><p><b>　　方法論</b></p><p>　　本文選擇實(shí)際應(yīng)用作為主要研究方法。實(shí)際研究的執(zhí)行有四個(gè)主要階段：系統(tǒng)設(shè)計(jì)、系統(tǒng)執(zhí)行、數(shù)據(jù)搜集和數(shù)據(jù)分析。各管理者將積極地參與到研究的每個(gè)階段。</p><p>　　系統(tǒng)設(shè)計(jì)階段的準(zhǔn)備工作中，提供各管理者整合作業(yè)成本法和經(jīng)濟(jì)增加值的文件及成功實(shí)施整合法的公司

31、案例，各管理者已經(jīng)熟悉了ABC-EVA整合系統(tǒng)。在第一階段，為每家參與公司設(shè)計(jì)ABC-EVA整合系統(tǒng)。</p><p>　　第二階段，在成本會計(jì)系統(tǒng)下，單獨(dú)執(zhí)行特別設(shè)計(jì)的ABC-EVA整合系統(tǒng)。在初期階段期間，應(yīng)用匹茲堡大學(xué)和紐約州立大學(xué)的研究者們發(fā)展的方法論 (Roztocki & Needy, 1999a; Roztocki, Valenzuela, Porter, Monk, & Need

32、y, 1999; Roztocki & Needy, 1999c)(此方法學(xué)的發(fā)展是為了更高效地實(shí)施小企業(yè)環(huán)境下ABC-EVA整合系統(tǒng)，欲了解關(guān)于其更詳細(xì)的信息，感興趣的讀者可參考引文。)</p><p>　　第三階段，收集所有參與公司在每個(gè)成本核算系統(tǒng)下得出的數(shù)據(jù)并計(jì)算數(shù)據(jù)。</p><p>　　第四階段，分析收集的數(shù)據(jù)。運(yùn)用逐步實(shí)施的方法進(jìn)行計(jì)算，各管理者校驗(yàn)獨(dú)立記錄的數(shù)據(jù)的準(zhǔn)

33、確性、判斷計(jì)算得出的數(shù)據(jù)與公司原有實(shí)際數(shù)據(jù)的差異程度。這種“親身參與”方法使管理者能更好地了解并認(rèn)同整合系統(tǒng)的可行性。</p><p>　　針對每家公司，數(shù)據(jù)經(jīng)過分析后產(chǎn)生了不同結(jié)論。為使一般制造企業(yè)認(rèn)同ABC-EVA整合系統(tǒng)價(jià)值并在此方面達(dá)到一致結(jié)論，下文將對這些研究結(jié)果進(jìn)行比較。分析數(shù)據(jù)更具體的目標(biāo)是調(diào)查在資本成本未進(jìn)行分配或隨意分配情況下，哪些因素可能扭曲TCA或ABC系統(tǒng)提供的成本信息。諸如產(chǎn)品生產(chǎn)量、規(guī)

34、格、復(fù)雜性、材料和配置等的差異性因素往往扭曲成本信息(Cooper 1988)，因此，應(yīng)仔細(xì)地分析可能導(dǎo)致資本分配扭曲的這些因素。</p><p>　　通過追蹤產(chǎn)品對象的作業(yè)成本及運(yùn)用多重的作業(yè)成本動因分析，ABC系統(tǒng)可能排除成本信息失真的情況。然而ABC系統(tǒng)未對資本成本加以考慮，隨意分配資本成本將導(dǎo)致信息失真情況的出現(xiàn)。另外，標(biāo)準(zhǔn)ABC系統(tǒng)下的成本分析只考慮直接費(fèi)用和經(jīng)營成本，只根據(jù)經(jīng)濟(jì)利潤做出經(jīng)營決策或隨意分