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1、外文文献翻译原文:FactorsInfluencingActivity-BasedCostingSuccess:AResearchFrameworkAbstract—Intoday’sadvancedmanufacturingandcompetitiveenvironment,accuratecostinginformationiscrucialforallthekindsofbusinesses,suchasmanufacturingfirms,merchandizingfirms,andservicefirms.Arguedtob
2、esuperiortothetraditionalvolume-basedcostingsystem,Activity-BasedCostingsystem(ABC)hasincreasinglyattractedtheattentionofpractitionersandresearchersalikeasoneofthestrategictoolstoaidmanagersforbetterdecisionmaking.ThebenefitsofABCsystemanditsimpactsoncompanies’performan
3、cehavemotivatednumerousempiricalstudiesonABCsystemanditisconsideredasoneofthemost-researchedmanagementaccountingareasindevelopedcountries.PreviousresearchonABChaveexaminedpertinentissuesrelatedtoABCimplementationsuchasthelevelsofABCadoptioninvariouscountries,thereasonsf
4、orimplementingABC,theproblemsrelatedtoABCandthecriticalsuccessfactorsinfluencingABC.ThispaperreviewstheresearchonABCcarriedoutwithinthelastdecade,from1995-2008,andfromthereviewresearchgapsareidentified.Specifically,thispaperexaminestheselectionoffactorsinfluencingsucces
5、sfulABCimplementation,variablesusedbypreviousresearchandthedefinitionsandoperationanalyseofthevariables.Thereviewrevealsthatpastresearchconcentratedmainlyonbehavioral,organizational,andtechnicalvariablesasthemaindeterminantsofABCsuccessbutverylittleresearchhavebeendonet
6、oexaminetherolesoforganizationalcultureandstructure.Basedontheresearchgapsidentified,aresearchframeworkforfutureresearchisprovided.IndexTerms—AdvancedManufacturingEnvironment,Activity-BasedCosting,ABCSuccess1.IntroductionIntoday’scompetitiveandcontinuallychangingbusines
7、senvironment,firmsneedtobevigilantoftheimpactsofthechangesinthebusinessenvironmentanddeviseappropriatestrategiestosurviveandprosper.Advancementsinmanufacturingandcommunicationtechnologieshavedrasticallychangedthewaysbusinessesconducttheiractivities.Adoptionofadvancedman
8、ufacturingtechnologiessuchasroboticsandcomputerizedmanufacturinghaveresultedinsignificantchangesinthemanufactu