作业成本法对企业性能的影响：澳大利亚的经验外文翻译.docVIP

外文翻译 The Impact Of Activity Based Costing On Firm Performance: The Australian Experience Material Source:International Review of Business Research Papers Author: Monir Zaman* The objectives of this exploratory study are to develop a scale that best capture the perception of the practitioners related to activitybased (ABC) costing, and subsequently, develop a model that predicts the impact of perception of ABC on overall firm performance. The Cronbach’s alpha shows apparent superiority of the scale. The factor analysis finds four dimensions, namely, overall performance, strategic cost allocation method, increased efficiency and increased effectiveness having the factor loadings of over ±0.3. The regression results are positive and significant at the 5% level. This study suggest that the developed scale can have significant implications to capture the perception of ABC and that the perception of ABC in terms of strategic cost allocation method, increased efficiency and increased effectiveness has significant effect on firms’ performance. Field of Research: Activity Based Costing implementation, Strategic cost allocation method 1. Introduction Traditional costing systems have worked well for many decades and may continue to be useful today to value inventory and measure the cost of goods sold. However, practitioners are facing various challenges using the traditional costing systems in today’s competitive environment. Cost and Management Accountants in a globalize world are now expected to be team players in such areas as product development, profitability analyses, quality process and improvements, and the evaluation of overall company performance (Welfle and Keltyka, 2000). As a strategic cost management tool, activity-based costing (ABC) plays a vital role. The ABC (activity-based costing) model has revolutionized costing systems (Johnson and Kaplan, 1987). The activity-based costing (ABC) is a method of analyzing business operations that leads to co