作业成本法的实施和适应性【外文翻译】

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1、外文文献翻译译文原文：Activity-BasedCostingImplementationandAdaptationAbstractActivity-basedcosting(ABC)hasbeenmuchstudiedandmuchwrittenaboutoverthelastdecade.Whilethetopichasreceivedagreatdealofcoveragefromatechnicalandtheoreticalstandpoint,accountsofactualimplementationexperienceshavereceivedrelatively

2、lessstudy.IfABCistobeanimportantaddition10managementpractice,thetheorymustbetranslatedintosuccessfulimplementation.ThissurveyreportsontheextentofresearchthatappliesthetheoryoforganizationalchangetothetopicofABCimplementation.Itfindstheareaunder-researched,andmakessuggestionsfornewstudies.Intro

3、ductionOverthecourseofthelastdecade,amanagementtoolcalled"activity-basedcosting"(ABC)hasbecomeoneofthemorewidelyembracedofnewmanagementmethods.Whileitscoreliesincostaccounting,ithasattractedtheattentionofbusinessmanagersingeneral,andhasbeenthesubjectofarticlesintheHarvardBusinessReview,Fortune

4、,andelsewhereinthebusinesspress.Andnotonlyisitamajorthemeinbusiness,ithasbeenadoptedinpartsofgovernment,forinstance,theIRSandtheDepartmentofDefense.Whatbeganasessentiallyan"accounting"matterhasspreadtothepointwhereitaffectsnearlyeveryaspectofanorganization,fromproductiontomarketing.Intheearlyl

5、iteratureaboutABC,thefocuswasontheunderlyingconcepts–essentially"theorydevelopment".Asthetheorybegantobeimplemented,farther-reachingconsequencesweredevelopedforinstance,theneedtoreshapeperformanceevaluationmeasurestoreflecttheneweconomicsrevealedbyABC.Astheseextensionsofthebasictheorystartedto

6、affectorganizations,academicresearcherscametorecognizethatprofoundimplementationissueswerearising.ThisinturnhasgivenrisetoasegmentoftheABCliteratureonorganizationalchange.Itisthatliteraturethispapersurveys.Thefocusofthepaperisthatpartofthe"organizationalchange"literaturethathassometheoreticalf

7、oundation.Iwillnotattempttosurveycomprehensivelyalargenumberofteachingcases,noraccountsofABCinstallationsinthepractitionerliterature-articlesalongthelineof"InaDoDEnvironmentHughesAircraftSetstheStandardforABC"(HaedickeandFeil1991).These