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1、中文3400字本科毕业论文（设计）外文原文外文题目WhyDidABCFailattheBankofChina?外文出处《BankAccounting&Finance 》PublicMoney&Manegement,2006（3）:39－42外文作者杰弗里.怀特/罗纳德W.希尔顿原文：WhyDidABCFailattheBankofChina?EXECUTIVESUMMARYFewauthorshaveexploredtheimplementationofactivity-basedcosting(ABC)inEa
2、stAsiancompanies.ThisstudyinvestigatesfactorsthatledtothefailureofanABCimplementationatamajorChinesefinancialinstitution—theBankofChina.Interviewswith18employeesatonebranchrevealedsixfactorsthatblockedtheimplementation:thelackofclearbusinesspurpose,alackofedu
3、cationaboutABC,poormodeldesign,alackofparticipants,individualandorganizationalresistancetochange,andthefactthatfewoutsourcerswereavailable.ThestudyrepresentsarealexampleofwhyABCimplementationmightfailinanorganization.ThekeypurposeoftheBankofChina’sstrategicpl
4、anistogenerate,process,track,andcloseitsleadsintheChinesefinancialmarket.Aspartoftheplan,thebankaimedtointroduceanactivity-basedcosting(ABC)systemacrossallofitsregionsinordertoreducecostsandincreasemanagementcontrol.Theimplementationfailed,however,andthetradi
5、tionalcostingsystemisstillemployed.Weinvestigatedfactorsthatblockedtheimplementationofactivity-basedcostingandmanagement(ABC/M)inoneprovisionalbankbranch,thenameandlocationofwhicharenotdisclosedforconfidentialityreasons.Ourinterviewswith18ofthebranchemployees
6、revealedsixfactorsthatblockedtheimplementationofABC.Theseare:Lackofaclearbusinesspurposeabouttheimplementation,1.LackofeducationaboutABC,2.PoorABCmodeldesign,3.Lackofparticipants,4.Individualandorganizationalresistancetochange,5.Fewoutsourcersavailable.Althou
7、ghsomeorallofthesefactorshavebeenmentionedinpreviousstudies,ourworkisnewintermsofitsapplicationtothebanksectorinChina,whichallowsustocontributetotheknowledgeofABCinpractice.Today，Chinesebanksarefacingstrongcompetition，especiallyfromforeignbanksthathaveentered
8、theChinesefinancialmarket.Thoseforeignbanks,whichhadopenedinShanghaiearlierhavestartedtoexpandtheirbusinessintoJiangsuandZhejiangprovinces.TheygrabbedalargenumberofgiantclientsfromtheirCh
