作业成本法成功的影响因素——研究框架

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1、外文文献翻译原文：FactorsInfluencingActivity-BasedCostingSuccess:AResearchFrameworkAbstract—Intoday’sadvancedmanufacturingandcompetitiveenvironment,accuratecostinginformationiscrucialforallthekindsofbusinesses,suchasmanufacturingfirms,merchandizingfirms,andservicefirms.Arguedtobesuperiortothetraditio

2、nalvolume-basedcostingsystem,Activity-BasedCostingsystem(ABC)hasincreasinglyattractedtheattentionofpractitionersandresearchersalikeasoneofthestrategictoolstoaidmanagersforbetterdecisionmaking.ThebenefitsofABCsystemanditsimpactsoncompanies’performancehavemotivatednumerousempiricalstudiesonABC

3、systemanditisconsideredasoneofthemost-researchedmanagementaccountingareasindevelopedcountries.PreviousresearchonABChaveexaminedpertinentissuesrelatedtoABCimplementationsuchasthelevelsofABCadoptioninvariouscountries,thereasonsforimplementingABC,theproblemsrelatedtoABCandthecriticalsuccessfact

4、orsinfluencingABC.ThispaperreviewstheresearchonABCcarriedoutwithinthelastdecade,from1995-2008,andfromthereviewresearchgapsareidentified.Specifically,thispaperexaminestheselectionoffactorsinfluencingsuccessfulABCimplementation,variablesusedbypreviousresearchandthedefinitionsandoperationanalys

5、eofthevariables.Thereviewrevealsthatpastresearchconcentratedmainlyonbehavioral,organizational,andtechnicalvariablesasthemaindeterminantsofABCsuccessbutverylittleresearchhavebeendonetoexaminetherolesoforganizationalcultureandstructure.Basedontheresearchgapsidentified,aresearchframeworkforfutu

6、reresearchisprovided.IndexTerms—AdvancedManufacturingEnvironment,Activity-BasedCosting,ABCSuccess1.IntroductionIntoday’scompetitiveandcontinuallychangingbusinessenvironment,firmsneedtobevigilantoftheimpactsofthechangesinthebusinessenvironmentanddeviseappropriatestrategiestosurviveandprosper.

7、Advancementsinmanufacturingandcommunicationtechnologieshavedrasticallychangedthewaysbusinessesconducttheiractivities.Adoptionofadvancedmanufacturingtechnologiessuchasroboticsandcomputerizedmanufacturinghaveresultedinsignificantchangesinthemanufactu