为什么作业成本法在中国的银行应用失败[文献翻译] 学位论文.docVIP

本科毕业论文（设计） 外 文 原 文 外文题目 Why Did ABC Fail at the Bank of China? 外文出处 《Bank Accounting Finance?》Public MoneyManegement, 2006（3）:39－42 外文作者 杰弗里.怀特 / 罗纳德W.希尔顿 原文： Why Did ABC Fail at the Bank of China? EXECUTIVE SUMMARY Few authors have explored the implementation of activity-based costing (ABC) in East Asian companies. This study investigates factors that led to the failure of an ABC implementation at a major Chinese financial institution—the Bank of China. Interviews with 18 employees at one branch revealed six factors th