为什么作业成本法在中国的银行应用失败？[文献翻译]

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1、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)inEastAsia

2、ncompanies.ThisstudyinvestigatesfactorsthatledtothefailureofanABCimplementationatamajorChinesefinancialinstitution—theBankofChina.Interviewswith18employeesatonebranchrevealedsixfactorsthatblockedtheimplementation:thelackofclearbusinesspurpose,alackofeducatio

3、naboutABC,poormodeldesign,alackofparticipants,individualandorganizationalresistancetochange,andthefactthatfewoutsourcerswereavailable.ThestudyrepresentsarealexampleofwhyABCimplementationmightfailinanorganization.ThekeypurposeoftheBankofChina’sstrategicplanis

4、togenerate,process,track,andcloseitsleadsintheChinesefinancialmarket.Aspartoftheplan,thebankaimedtointroduceanactivity-basedcosting(ABC)systemacrossallofitsregionsinordertoreducecostsandincreasemanagementcontrol.Theimplementationfailed,however,andthetraditio

5、nalcostingsystemisstillemployed.Weinvestigatedfactorsthatblockedtheimplementationofactivity-basedcostingandmanagement(ABC/M)inoneprovisionalbankbranch,thenameandlocationofwhicharenotdisclosedforconfidentialityreasons.Ourinterviewswith18ofthebranchemployeesre

6、vealedsixfactorsthatblockedtheimplementationofABC.Theseare:Lackofaclearbusinesspurposeabouttheimplementation,1.LackofeducationaboutABC,2.PoorABCmodeldesign,3.Lackofparticipants,4.Individualandorganizationalresistancetochange,5.Fewoutsourcersavailable.Althoug

7、hsomeorallofthesefactorshavebeenmentionedinpreviousstudies,ourworkisnewintermsofitsapplicationtothebanksectorinChina,whichallowsustocontributetotheknowledgeofABCinpractice.Today，Chinesebanksarefacingstrongcompetition，especiallyfromforeignbanksthathaveentered

8、theChinesefinancialmarket.Thoseforeignbanks,whichhadopenedinShanghaiearlierhavestartedtoexpandtheirbusinessintoJiangsuandZhejiangprovinces.TheygrabbedalargenumberofgiantclientsfromtheirChineseco