如果您无法下载资料，请参考说明：
1、部分资料下载需要金币，请确保您的账户上有足够的金币
2、已购买过的文档，再次下载不重复扣费
3、资料包下载后请先用软件解压，在使用对应软件打开
XXXXXXXX毕业设计（论文）——外文文献原稿和译文外文文献原稿和译文原稿TheRESEARCHOFIntegratedActivity-BasedCostingandEconomicValueAddedSystemasaStrategicManagementToolNarcyzRoztockiStateUniversityofNewYorkABSTRACTThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingandEconomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythisintegratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocationarealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagementIntroductionIntoday’sbusinessenvironment,manymanufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompetitiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Traditionally,ABCandEconomicValueAddedmethodshavebeenusedseparately.ABChasbeenusedasacostingsystem,mainlytoimproveoperatingefficiency;whileEconomicValueAddedhasbeenusedasafinancialperformancemeasure,mainlytoimprovefinancialefficiency.Inrecentyears,someresearchershaveproposedthatABCshouldbecombinedwithEconomicValueAddedtocreateanintegratedcostingandperformancesystem(Hubbell,1996a;Hubbell,1996b;Cooper&Slagmulder,1999;Roztocki&Needy,1999c).TheABCcomponentofthisintegratedsystemwouldfocusonoperatingexpenseswhiletheEconomicValueAddedcomponentwouldfocusoncapitalcosts,however,thisintegratedstrategicmanagem
立即下载
