6Activity-based-costing-China

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1、ActivitybasedcostinginChina:acasestudyofXuJiElectricCo.LtdResearchexecutivesummaryseriesVolume7

2、Issue13DrLanaYanJunLiuProfessorFeiPanNewcastleUniversity,UKShanghaiUniversityofFinanceandEconomics,ChinaKeyfindings:•ThisABCmodelisusedtocapturedirectcostsandvariab

3、leoverheads,whichwerelackingintheSOE’straditionalcostingsystems.•TheABCexperiencehassuccessfullyinducedstandardisationintheirworkingpracticesandprocesses.StandardisationwasnotacommonnotioninChinesecultureorinplaceinmanyChinesecompanies.•ABCalsoactsasacatalystt

4、oXuJi’sITdevelopments–firstaccountingandofficecomputerisation,andlatertheERPimplementation.•Thecommon‘top-down’managementstyleandorganisationalcultureamongSOEsworkedwellwheninstigatinginnovativeideasandinducingcorporate-widelearning.•Topmanagement’scommitmentt

5、otryingoutnewmanagementideasandinvestinginnewtechnologyhasbeentheuniquefeatureinthisresearchorganisation.ExecutivesummaryKeyissuesThisprojectinvestigatedtheimplementationofactivity-basedThekeyissuesunderlyingtheresearchprojectarewhetherancosting(ABC)atXuJiElec

6、tricCo.Ltd(XuJi),alargeChineseABCtechniquecanbesuccessfullyimplementedinaChinesemanufacturingcompany.XuJiisastate-ownedenterprise(SOE),organisationalsettingandhowABCinformationcanbeusedturnedpubliclimitedcompany(PLC).ThecompanypilotedeffectivelytosupportChines

7、emanagementdecisionmaking.ABCimplementationinoneofitsmainproductiondivisionsinManyadvancedmanagementaccountingtechniquesoriginatedDecember2001,whenABCconceptswereatatheoreticallevelindevelopedeconomies–forexample,ABCfromtheUSandinChina(LiuandPan,2007).Twomorea

8、ttemptstoextendthetargetcosting/kaizencostingfromJapan.ThesetechniqueshaveuseofABCinoneofitssubsidiariesandsalesfunctionstookinevitableimprintsoftheculturesfromwhichtheyoriginated.placein2005and2008.MajoreventstookplaceduringtheThereforeinordertoobtainrealbene

9、fitsfromtheseadvancedlatterresearchendeavour,includingtwomajoracquisitionsmanagementaccountingtechniques,oneshouldtakeserious–firstbyapensionfundandlaterbythenationalgridandaccount