作业成本法的实施和适应性.docVIP

外文文献翻译译文原文： Activity-Based Costing Implementation and Adaptation Abstract Activity-based costing ABC has been much studied and much written about overthe last decade. While the topic has received a great deal of coverage from a technicaland theoretical standpoint accounts of actual implementation experiences have receivedrelatively less study. If ABC is to be an important addition 10 management practice thetheory must be translated into successful implementation. This survey reports on theextent of research that applies the theory of organizational change to the topic of ABCimplementation. It finds the area under-researched and makes suggestions for newstudies. Introduction Over the course of the last decade a management tool called quotactivity-basedcostingquot ABC has become one of the more widely embraced of new managementmethods. While its core lies in cost accounting it has attracted the attention of businessmanagers in general and has been the subject of articles in the Harvard Business ReviewFortune and elsewhere in the business press. And not only is it a major theme in businessit has been adopted in parts of government for instance the IRS and the Department ofDefense. What began as essentially an quotaccountingquot matter has spread to the point where itaffects nearly every aspect of an organization from production to marketing. In the earlyliterature about ABC the focus was on the underlying concepts –essentially quottheorydevelopmentquot. As the theory began to be implemented farther-reaching consequenceswere developed for instance the need to reshape performance evaluation measures toreflect the new economics revealed by ABC. As these extensions of the basic theorystarted to affect organizations academic researchers came to recognize that profoundimplementation issues were arising. This in turn has given rise to a segment of the ABCliterature on organizational change. It is that literature this paper surveys. The focus of the paper is that part of the q