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1、本科毕业论文（设计）外文翻译原文：Balancedscorecard,activity-basedcostingandcompanyperformance:anempiricalanalysisInnovativetechniquessuchasbalancedscorecard(BSC)(KaplanandNorton,1992,1993,1996)andactivity-basedcosting(ABC)(KennedyandAffleck-Graves,2001;Krumwiede,1998;Shields,1995;ShieldsandYoung,1
2、994)arebeingimplementedbymanagementinresponsetothenewglobalcompetitiveenvironment.Theimportancetomanagersofhavinga"balanced"measurementsystemhasledcompaniestodevelopavarietyofcorporatescorecardssuggestingaprocessapproachtoinnovationsinperformancemeasurements(EpsteinandBirchard,2000
3、;HoqueandJames,1997).TheBSChasgainedprominenceinaccountingresearchasawayofintegratingfinancialandnon-financialperformancemeasuresintoanoverallcontrolsystem(Atkinsonetat.,1997;HoqueandJames,2000;MalinaandSelto,2001;Ruhl,1997;Shields,1997;Simons,2000).ABCisaninnovationaimedtowardanin
4、creaseintheaccuracyofcostmeasuresandalsoisoftenviewedasasupportivemeasurementsystemforsuccessfulimplementationofthebalancedscorecard.AdvocatesofABCcitemanybenefitsofsuchasystem(Anderson,1995;BankerandJohnson,1993;Kaplan,1992)andidentifyfactorsassociatedwithABCsuccess(FosterandSwens
5、on,1997;Krumwiede,1998;McGowanandKlammer,1997;Shields,1995).PreviousresearchonABCandBSChasaddedtoourknowledgeofhowABCimplementationcanhelpsupportprocessimprovement(Turney,1991)anddevelopcost-effectiveproductdesign(CooperandTurney,1989),andhowBSCcanprovidemanagerswithanintegrativefr
6、ameworktomanageorganizationalactivities.ThisstudyattemptstocontributetothebodyofknowledgeinthisareabyinvestigatingthecomplementarityeffectofBSCandABConorganizationalperformance.Ourfocusisthemanufacturingunitbecausemanufacturingperformanceiscontrolledbythebusinesspracticesandtoolsin
7、placeatthebusinessunitlevel(1),andcompetitiveadvantageisultimatelywonorlostprimarilyatthebusinessunitlevelratherthanthecorporatelevel(Porter,1980).MeasurementsforthisstudyarequestionnaireresponsesfromarandomsampleofmanufacturingbusinessunitslocatedintheUnitedStates.Thearticleisorga
8、nizedasfollows.First,theli
