财会类外文文献原稿和译文毕设论文.doc

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1、XXXXXXXX毕业设计（论文）——外文文献原稿和译文外文文献原稿和译文原稿THERESEARCHOFINTEGRATEDACTIVITY-BASEDCOSTINGANDECONOMICVALUEADDEDSYSTEMASASTRATEGICMANAGEMENTTOOLNarcyzRoztockiStateUniversityofNewYorkABSTRACTThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingan

2、dEconomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtain

3、edbythisintegratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcost

4、allocationarealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagementIntroductionIntoday’sbusinessen

5、vironment,manymanufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompetitiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Traditional

6、ly,ABCandEconomicValueAddedmethodshavebeenusedseparately.ABChasbeenusedasacostingsystem,mainlytoimproveoperatingefficiency;while16XXXXXXXX毕业设计（论文）——外文文献原稿和译文EconomicValueAddedhasbeenusedasafinancialperformancemeasure,mainlytoimprovefinancialefficiency.Inrecentyears,someresearc

7、hershaveproposedthatABCshouldbecombinedwithEconomicValueAddedtocreateanintegratedcostingandperformancesystem(Hubbell,1996a;Hubbell,1996b;Cooper&Slagmulder,1999;Roztocki&Needy,1999c).TheABCcomponentofthisintegratedsystemwouldfocusonoperatingexpenseswhiletheEconomicValueAddedcom

8、ponentwouldfocusoncapitalcosts,however,thisintegratedstrategi