外文文献翻译- 作为战略管理工具的作业成本法和经济 增加值的整合研究_学位论文.docVIP

PAGE  PAGE 14 外文文献翻译 2010 届 译文一：作为战略管理工具的作业成本法和经济增加值的整合研究 译文二：运用作业成本法和经济增加值的具体应用：小制造企业 学生姓名 缪金钗 学 号 院 系 经济与管理学院 专 业 会计 指导教师 赵秀芳 完成日期 2009年11月30日 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 cost information obtained by this integrated system increases substantially when differences in capital usage exist. Factors that could create these differences in capital usage and lead to distorted cost information are discussed. Using actual data from the field study, possible distortions to product cost as a result of a homogenous capital cost allocation are also examined. Finally, the impact of this integrated approach on the decision-making、strategic planning and long-term business performance of the two participating companies is discussed. KEYWORDS Activity-Based Costing; Economic Value Added; strategic management Introduction In today’s business environment, many manufacturing companies are facing a fierce competition in domestic and global markets implementing strategic management tools, in order to increase their competitiveness. Activity-Based Costing (ABC) and Economic Value Added（EVA）are two such examples of these strategic management tools. Traditionally, ABC and Economic Value Added methods have been used separately. ABC has been used as a costing system, mainly to improve operating effici