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

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1、外文原文THERESEARCHOFINTEGRATEDACTIVITY-BASEDCOSTINGANDECONOMICVALUEADDEDSYSTEMASASTRATEGICMANAGEMENTTOOLNarcyzRoztockiStateUniversityofNewYorkABSTRACTThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingandEconomicValueAddedSystemi

2、ntwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythisintegrated

3、systemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocation

4、arealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.KEYWORDSActivity-BasedCosting;EconomicValueAdded;strategicmanagementIntroductionIntoday’sbusinessenvi

5、ronment,manymanufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompetitiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Tradi

6、tionally,ABCandEconomicValueAddedmethodshavebeenusedseparately.ABChasbeenusedasacostingsystem,mainlytoimproveoperatingefficiency;whileEconomicValueAddedhasbeenusedasafinancialperformancemeasure,mainlytoimprovefinancialefficiency.Inrecentyears,someresearchershavepropose

7、dthatABCshouldbecombinedwithEconomicValueAddedtocreateanintegratedcostingandperformancesystem(Hubbell,1996a;Hubbell,1996b;Cooper&Slagmulder,1999;Roztocki&Needy,1999c).TheABCcomponent5ofthisintegratedsystemwouldfocusonoperatingexpenseswhiletheEconomicValueAddedcomponent

8、wouldfocusoncapitalcosts,however,thisintegratedstrategicmanagementsystemwouldbeabletoaccountforallcostsincurredinthep