外文文献翻译- 作为战略管理工具的作业成本法和经济 增加值的整合研究_学位论文.doc

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1、外文文献翻译2010届译文一：作为战略管理工具的作业成本法和经济增加值的整合研究译文二：运用作业成本法和经济增加值的具体应用：小制造企业学生姓名缪金钗学号06111123院系经济与管理学院专业会计指导教师赵秀芳完成日期2009年11月30日14THERESEARCHOFINTEGRATEDACTIVITY-BASEDCOSTINGANDECONOMICVALUEADDEDSYSTEMASASTRATEGICMANAGEMENTTOOLNarcyzRoztockiStateUniversityofNewYorkABSTRACTThis

2、paperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingandEconomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCost

3、ingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythisintegratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationare

4、discussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocationarealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcomp

5、aniesisdiscussed.KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagementIntroductionIntoday’sbusinessenvironment,manymanufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompe

6、titiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Traditionally,ABCandEconomicValueAddedmethodshavebeenusedseparately.ABChasbeenusedasacostingsystem,mainlytoimproveoperatingefficiency;whileEconomicValueAdde

7、dhasbeenusedasafinancialperformancemeasure,mainlytoimprovefinancial14efficiency.Inrecentyears,someresearchershaveproposedthatABCshouldbecombinedwithEconomicValueAddedtocreateanintegratedcostingandperformancesystem(Hubbell,1996a;Hubbell,1996b;Cooper&Slagmulder,1999;Rozt

8、ocki&Needy,1999c).TheABCcomponentofthisintegratedsystemwouldfocusonoperatingexpenseswhiletheEconomicValueAddedcompone