学位论文___财会类外文文献原稿和译文.docVIP

外文文献原稿和译文 原 稿 The RESEARCH OF Integrated Activity-Based Costing and Economic Value Added System as a Strategic Management Tool Narcyz Roztocki State University of New York ABSTRACT This paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the findings from two small companies show that there liability of c