外文翻译-作为战略管理工具的作业成本法和经济-增加值的整合研究.doc

外文文献翻译

2010届

译文一：作为战略管理工具的作业成本法和经济增加值的整合研究
译文二：运用作业成本法和经济增加值的具体应用：小制造企业

学生姓名缪金钗
学号06111123
院系经济与管理学院
专业会计
指导教师赵秀芳
完成日期2009年11月30日

TheRESEARCHOFIntegratedActivity-BasedCostingandEconomicValueAddedSystemasaStrategicManagementTool
NarcyzRoztocki
StateUniversityofNewYork
ABSTRACT

ThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingandEconomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythisintegratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocationarealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.

KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagement
Introduction
Intoday’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).TheABCcomponentofthisintegratedsystemwouldfocusonoperatingexpenseswhileth