比较美国和德国的成本核算方法【外文翻译】

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1、外文翻译原文ComparingU.S.andGermanCostAccountingMethodsMaterialSource:managementaccountingquarterlyAuthor:KipKrumwiedeandAugustinSuessmairWerecentlycompletedanin-depthstudyofGermanandU.S.costingsystems,whichincludedsitevisitstoseveralfirmsinbothcountriesandade

2、tailedsurveyaskingmanyofthesamequestionstomakehead-to-headcomparisons.WecameawayfromourGermansitevisitsquiteimpressedwithnotonlytheamountofdetailbutalsothelevelofcommitmentthesefirmsplaceonmanagementaccounting(i.e.,“controlling”)information.Thislargeemph

3、asisplacedonmanagementaccountingisrarelyseeninU.S.firms,whichtendtoplacetheiraccountingemphasisonfinancialreporting.Anyproposedmanagementaccountinginitiativehastoovercomestrictcost-versus-benefithurdlestobeapproved.Wewillprovidedetailsofoursurveyresultsa

4、ndsitevisits.Theresultsarebasedon148surveysfromGermancompaniesand130fromU.S.companiesinacrosssectionofindustriesduringJanuarythroughJune2006.TheGermanresponseratewas36%ofthecompaniescontacted,andtheU.S.responseratewas27%.Overall,theU.S.respondentfirmswer

5、esomewhatlargerthantheGermanfirmsintermsofsalesrevenue($201million–$250millionversus$151million–$200million,respectively).ThetwocountriesalsovariedsomewhatintermsofindustriesrepresentedwithmoreU.S.respondersthanGermanresponders(72%versus58%,respectively)

6、frommanufacturingfirms.Wealsoreportindustrydifferenceswhenapplicable.WefoundthattheGermansfocusmoreoncertainadvancedcostingpracticesoftenassociatedwithwhathasbecomeknownasresourceconsumptionaccounting(RCA).FirmsintheUnitedStatestendtofocusondifferentprac

7、tices.Manyofthesedifferencesaredrivenbycultureandmoreadvancedimplementationsofenterpriseresourceplanning(ERP)systems.Wewilldiscussthedifferences—andsimilarities—inordertohelpnon-GermancompaniesdeterminewhetheradvancedcostingpracticessuchasRCAwilladdstrat

8、egicvaluefortheirfirms.DIFFERENTCULTURESThecultureinmostU.S.firmsisthatcostingpracticesarejustnotimportantenoughtoinvestheavyresourcesinmoredetailedmethods.Convincinguppermanagementtoinvestinmoreadvancedmethodsusuallyrequi