学位论文-—财会类外文文献原稿和译文.doc

《学位论文-—财会类外文文献原稿和译文.doc》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、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-BasedCostingandEco

2、nomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythis

3、integratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocationar

4、ealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagementIntroductionIntoday’sbusinessenvironment,manyma

5、nufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompetitiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Traditionally,ABCandEconomicVal

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

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

8、ts,however,thisintegratedstrategi