作业成本法对企业性能的影响：澳大利亚的经验[外文翻译]

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1、外文翻译TheImpactOfActivityBasedCostingOnFirmPerformance:TheAustralianExperienceMaterialSource:InternationalReviewofBusinessResearchPapersAuthor:MonirZaman*Theobjectivesofthisexploratorystudyaretodevelopascalethatbestcapturetheperceptionofthepractitionersrelatedtoact

2、ivitybased(ABC)costing,andsubsequently,developamodelthatpredictstheimpactofperceptionofABConoverallfirmperformance.TheCronbach’salphashowsapparentsuperiorityofthescale.Thefactoranalysisfindsfourdimensions,namely,overallperformance,strategiccostallocationmethod,in

3、creasedefficiencyandincreasedeffectivenesshavingthefactorloadingsofover±0.3.Theregressionresultsarepositiveandsignificantatthe5%level.ThisstudysuggestthatthedevelopedscalecanhavesignificantimplicationstocapturetheperceptionofABCandthattheperceptionofABCintermsofs

4、trategiccostallocationmethod,increasedefficiencyandincreasedeffectivenesshassignificanteffectonfirms’performance.FieldofResearch:ActivityBasedCostingimplementation,Strategiccostallocationmethod1.IntroductionTraditionalcostingsystemshaveworkedwellformanydecadesand

5、maycontinuetobeusefultodaytovalueinventoryandmeasurethecostofgoodssold.However,practitionersarefacingvariouschallengesusingthetraditionalcostingsystemsintoday’scompetitiveenvironment.CostandManagementAccountantsinaglobalizeworldarenowexpectedtobeteamplayersinsuch

6、areasasproductdevelopment,profitabilityanalyses,qualityprocessandimprovements,andtheevaluationofoverallcompanyperformance(WelfleandKeltyka,2000).Asastrategiccostmanagementtool,activity-basedcosting(ABC)playsavitalrole.TheABC(activity-basedcosting)modelhasrevoluti

7、onizedcostingsystems(JohnsonandKaplan,1987).Theactivity-basedcosting(ABC)isamethodofanalyzingbusinessoperationsthatleadstocostidentification(e.g.directcostandindirectcost)andcostclassificationsbasedonactivities(JohnsonandKaplan,1987).ImplementationofABCreducescos

8、tsandimprovestheresourceallocation.Itmayresultinimprovingresourceallocationconsistentwithstrategicobjectivesandbudgetsurplus(Zaman,2007).ABChasreportedlyhelped