比较美国和德国的成本核算方法

《比较美国和德国的成本核算方法》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、外文翻译原文ComparingU.S.andGermanCostAccountingMethodsMaterialSource:managementaccountingquarterlyAuthor:KipKrumwiedeandAugustinSuessmairWerecentlycompletedanin-depthstudyofGermanandU.S.costingsystems,whichincludedsitevisitstoseveralfirmsinbothcountriesan

2、dadetailedsurveyaskingmanyofthesamequestionstomakehead-to-headcomparisons.WecameawayfromourGermansitevisitsquiteimpressedwithnotonlytheamountofdetailbutalsothelevelofcommitmentthesefirmsplaceonmanagementaccounting(i.e.,“controlling”)information.Thisl

3、argeemphasisplacedonmanagementaccountingisrarelyseeninU.S.firms,whichtendtoplacetheiraccountingemphasisonfinancialreporting.Anyproposedmanagementaccountinginitiativehastoovercomestrictcost-versus-benefithurdlestobeapproved.Wewillprovidedetailsofoursu

4、rveyresultsandsitevisits.Theresultsarebasedon148surveysfromGermancompaniesand130fromU.S.companiesinacrosssectionofindustriesduringJanuarythroughJune2006.TheGermanresponseratewas36%ofthecompaniescontacted,andtheU.S.responseratewas27%.Overall,theU.S.re

5、spondentfirmsweresomewhatlargerthantheGermanfirmsintermsofsalesrevenue($201million–$250millionversus$151million–$200million,respectively).ThetwocountriesalsovariedsomewhatintermsofindustriesrepresentedwithmoreU.S.respondersthanGermanresponders(72%ver

6、sus58%,respectively)frommanufacturingfirms.Wealsoreportindustrydifferenceswhenapplicable.WefoundthattheGermansfocusmoreoncertainadvancedcostingpracticesoftenassociatedwithwhathasbecomeknownasresourceconsumptionaccounting(RCA).FirmsintheUnitedStateste

7、ndtofocusondifferentpractices.Manyofthesedifferencesaredrivenbycultureandmoreadvancedimplementationsofenterpriseresourceplanning(ERP)systems.Wewilldiscussthedifferences—andsimilarities—inordertohelpnon-Germancompaniesdeterminewhetheradvancedcostingpr

8、acticessuchasRCAwilladdstrategicvaluefortheirfirms.DIFFERENTCULTURESThecultureinmostU.S.firmsisthatcostingpracticesarejustnotimportantenoughtoinvestheavyresourcesinmoredetailedmethods.Convincinguppermanagementtoinvestinmoreadvancedmethodsusuallyrequi