作业成本法对企业性能的影响：澳大利亚的经验[外文翻译].doc

1、外文翻译THEIMPACTOFACTIVITYBASEDCOSTINGONFIRMPERFORMANCETHEAUSTRALIANEXPERIENCEMATERIALSOURCEINTERNATIONALREVIEWOFBUSINESSRESEARCHPAPERSAUTHORMONIRZAMANTHEOBJECTIVESOFTHISEXPLORATORYSTUDYARETODEVELOPASCALETHATBESTCAPTURETHEPERCEPTIONOFTHEPRACTITIONERSRELATEDTOACTIVITYBASEDABCCOSTING,ANDSUBSEQUENTLY,DEVE

2、LOPAMODELTHATPREDICTSTHEIMPACTOFPERCEPTIONOFABCONOVERALLFIRMPERFORMANCETHECRONBACHSALPHASHOWSAPPARENTSUPERIORITYOFTHESCALETHEFACTORANALYSISFINDSFOURDIMENSIONS,NAMELY,OVERALLPERFORMANCE,STRATEGICCOSTALLOCATIONMETHOD,INCREASEDEFFICIENCYANDINCREASEDEFFECTIVENESSHAVINGTHEFACTORLOADINGSOFOVER03THEREGRESS

3、IONRESULTSAREPOSITIVEANDSIGNIFICANTATTHE5LEVELTHISSTUDYSUGGESTTHATTHEDEVELOPEDSCALECANHAVESIGNIFICANTIMPLICATIONSTOCAPTURETHEPERCEPTIONOFABCANDTHATTHEPERCEPTIONOFABCINTERMSOFSTRATEGICCOSTALLOCATIONMETHOD,INCREASEDEFFICIENCYANDINCREASEDEFFECTIVENESSHASSIGNIFICANTEFFECTONFIRMSPERFORMANCEFIELDOFRESEARC

4、HACTIVITYBASEDCOSTINGIMPLEMENTATION,STRATEGICCOSTALLOCATIONMETHOD1INTRODUCTIONTRADITIONALCOSTINGSYSTEMSHAVEWORKEDWELLFORMANYDECADESANDMAYCONTINUETOBEUSEFULTODAYTOVALUEINVENTORYANDMEASURETHECOSTOFGOODSSOLDHOWEVER,PRACTITIONERSAREFACINGVARIOUSCHALLENGESUSINGTHETRADITIONALCOSTINGSYSTEMSINTODAYSCOMPETIT

5、IVEENVIRONMENTCOSTANDMANAGEMENTACCOUNTANTSINAGLOBALIZEWORLDARENOWEXPECTEDTOBETEAMPLAYERSINSUCHAREASASPRODUCTDEVELOPMENT,PROFITABILITYANALYSES,QUALITYPROCESSANDIMPROVEMENTS,ANDTHEEVALUATIONOFOVERALLCOMPANYPERFORMANCEWELFLEANDKELTYKA,2000ASASTRATEGICCOSTMANAGEMENTTOOL,ACTIVITYBASEDCOSTINGABCPLAYSAVITA

6、LROLETHEABCACTIVITYBASEDCOSTINGMODELHASREVOLUTIONIZEDCOSTINGSYSTEMSJOHNSONANDKAPLAN,1987THEACTIVITYBASEDCOSTINGABCISAMETHODOFANALYZINGBUSINESSOPERATIONSTHATLEADSTOCOSTIDENTIFICATIONEGDIRECTCOSTANDINDIRECTCOSTANDCOSTCLASSIFICATIONSBASEDONACTIVITIESJOHNSONANDKAPLAN,1987IMPLEMENTATIONOFABCREDUCESCOSTSA

7、NDIMPROVESTHERESOURCEALLOCATIONITMAYRESULTINIMPROVINGRESOURCEALLOCATIONCONSISTENTWITHSTRATEGICOBJECTIVESANDBUDGETSURPLUSZAMAN,2007ABCHASREPORTEDLYHELPEDMANYORGANIZATIONSTOBETTERMANAGETHEIRBUSINESSACTIVITIESWHENCOMBINEDWITHTOTALQUALITYMANAGEMENTANDBUSINESSPROCESSREENGINEERINGADAMS,1996INTHEMID1990S,A

8、SURVEYOFAUSTRALIANMANUFACTURERSREPORTEDTHATONLYTWELVEPERCENTOFTHETOPFIVEHUNDREDCOMPANIESADOPTEDABCANDTWENTYNINEPERCENTPLANNEDTOIMPLEMENTINNEARFUTURETHEREPORTALSOREVEALEDTHATFORTYFIVEPERCENTDIDNOTCONSIDERABCIMPLEMENTATIONANDFOURTEENPERCENTREJECTEDTOIMPLEMENTABCLAGFIELDSMITHETAL2003BOOTHANDGIACOBBE,19

9、97QUOTEDINZAMAN,1997THELITERATUREHASLEFTAGAPINMEASURINGTHEPERCEPTIONOFACTIVITYBASEDCOSTINGABCANDITSIMPACTONTHEOVERALLPERFORMANCEOFTHEORGANIZATIONSSTUDIESSUPPORTTHATMANAGERSAREENTHUSIASTICABOUTTHEBENEFITSOFABCDUETOITSHIGHLEVELOFQUALITYINNES,1999ITISALSOARGUEDTHATTHEBEHAVIORALISSUESOFTHERELEVANTSTAFFP

10、LAYAVITALROLETOTHESUCCESSFULIMPLEMENTATIONOFABCSHIELDS,1995THEREFORE,THERESEARCHQUESTIONSOFTHISSTUDYAREHOWEXECUTIVESPERCEIVEACTIVITYBASEDCOSTINGINTERMSOFSTRATEGICCOSTALLOCATIONMETHOD,ANDFIRMSEFFICIENCYANDEFFECTIVENESSANDTOWHATEXTENTTHEIMPLEMENTATIONOFABCAFFECTSTHEOVERALLPERFORMANCEOFTHEORGANIZATIONT

11、HISSTUDYISANEXPLORATORYSTUDYINTHECONTEXTOFAUSTRALIA2OBJECTIVESANDMETHODOLOGYTHEOBJECTIVESOFTHISSTUDYAREASFOLLOWSFIRST,TODEVELOPASCALETHATCANMEASURETHEPERCEPTIONOFABC,ANDSECOND,TODEVELOPAREGRESSIONMODELTHATPREDICTSTHEIMPACTOFABCONOVERALLFIRMSPERFORMANCE21PERCEPTIONOFABCTHEITEMGENERATIONTHISISANEXPLOR

12、ATORYSTUDY,INNATUREAPRELIMINARYSTUDYWASCONDUCTEDONTHESEVENTEENAUSTRALIANCOMPANIESLISTEDBYTHEABCLEARNINGCENTERSLTD,AUSTRALIA30/06/2006ANNUALREPORT,ALREADYUSINGACTIVITYBASEDCOSTING22DATACOLLECTIONTHEDATAGATHERINGINSTRUMENTEMPLOYEDFORTHISSTUDYISASTRUCTUREDQUESTIONNAIREFOURTEENITEMSAREARRANGEDONAFIVEPOI

13、NTLIKERTTYPESCALEEXPRESSEDAS1STRONGLYAGREE,2AGREE,3NEUTRAL,4DISAGREE,AND5STRONGLYDISAGREEONEHUNDREDSEVENTYQUESTIONNAIRESWITHPREPAIDENVELOPARESENTOFFTHROUGHPOSTMAILTOSEVENTEENORGANIZATIONSFOLLOWEDBYGENTLETELEPHONEREMINDERS,EIGHTYTWOUSABLERESPONSESARERECEIVEDTHUS,WERECEIVE47RESPONSETHECOLLECTIONOFDATA

14、FORTHISSTUDYISGOVERNEDBYTHEPOLICIESOFTHENATIONALHEALTHANDMEDICALRESEARCHCOUNCILNHMRCANDTHECENTRALQUEENSLANDUNIVERSITY23DATAANALYSISDATAAREANALYZEDTHROUGHSPSSVERSION16FIRST,WECALCULATETHEDESCRIPTIVESTATISTICSTHEDESCRIPTIVESTATISTICSGIVEANOVERVIEWOFTHECOLLECTEDDATAANDTHEYAREREPORTEDINTABLESECOND,WEUTI

15、LIZERELIABILITYANALYSISUSINGCRONBACHSALPHAVALUEPRIORTODATACOLLECTION,WEDISCUSSEDABOUTEACHQUESTIONOFTHEQUESTIONNAIREWITHTHESENIORACCOUNTINGORFINANCEEXECUTIVES,ANDRESEARCHERSANDTHEYAREPRETESTEDTHUS,WEENSURETHECONTENTVALIDITYOFTHESCALESTHERELIABILITYANALYSISSHOWSTHEOVERALLACCEPTABILITYOFTHESCALESDEVELO

16、PEDFORTHEMODELTHIRD,WEEMPLOYTHEFACTORANALYSIS,USINGPRINCIPALCOMPONENTMETHODFOLLOWEDBYVARIMAXWITHKAISERNORMALIZATION,TOFINDTHEFACTORSORDIMENSIONSTHATEXPLAINVARIANCESBYTHEDATASETLASTLY,WEESTIMATEREGRESSIONMODELTOPREDICTTHEIMPACTOFABCONOVERALLFIRMPERFORMANCETHEREFORE,WEDEVELOPTHEFOLLOWINGLINEARREGRESSI

17、ONMODEL3RESULTSANDDISCUSSIONTHERESULTSOFTHEDESCRIPTIVEANDTHERELIABILITYANALYSESITEMS1MEAN2STDEV3CRONBACHSALPHA4ENHANCEDCAPABILITYOFBUSINESSPERFORMANCE20080848INTERNALMANAGERIALEFFICIENCYINCREASES110390859CUSTOMERSAREBENEFITED231080878ABCHASREDUCEDOVERALLPRODUCTIONCOST210780868ABCHASHELPEDTOIDENTIFYM

18、AJORCOSTDRIVERSFOREACHOFTHEPRODUCTS140830854ABCHASHELPEDTOSEPARATECOSTSFOREACHCATEGORYOFPRODUCTS120520867ABCHASPROVENTOBEAVALUABLEOVERHEADCOSTALLOCATIONSYSTEMTOIDENTIFYREALCOSTOFPRODUCTORSERVICE140830854ABCISASTRATEGICCOSTMANAGEMENTSYSTEM150750841ABCHASHELPEDUSTOCREATEMOREVALUEFOROURCUSTOMERSTHROUGH

19、IDENTIFYINGMAJORINPUT,OUTPUTANDPROCESSELEMENTS291090853ABCHASHELPEDTHECUSTOMERSTOGETALOWPRICEDPRODUCTORSERVICE350500878ABCHASHELPEDUSTODELIVERBETTERQUALITYPRODUCTORSERVICETHANBEFORE400270868ABCIMPLEMENTATIONHASIMPROVEDOUROVERALLREVENUE231180851ABCIMPLEMENTATIONHASINCREASEDTHEORGANIZATIONSPROFITABILI

20、TY,SIGNIFICANTLY27100837ABCIMPLEMENTATIONGIVESANORGANIZATIONBETTERFINANCIALRETURNINTERMSOFLONGTERMCUSTOMERACCEPTABILITY25110834TABLESHOWSTHEDESCRIPTIVESTATISTICSANDTHERELIABILITYALPHASCORESTHEDESCRIPTIVESTATISTICSSHOWTHATTHREEITEMSAREHAVINGMEANSCORESBETWEEN23AND25MEANINGTHATMANAGERSPERCEIVEDTHATIMPL

21、EMENTATIONOFABCCANPROVIDEBENEFITSTOCUSTOMERS,CANIMPROVETHEOVERALLREVENUE,ANDCANGIVEBETTERFINANCIALRETURNINTERMSOFLONGTERMCUSTOMERRELATIONSHIPS,RESPECTIVELYTHESTANDARDDEVIATIONSFORTHESEITEMSVARYBETWEEN10AND11HOWEVER,MANAGERSARENEUTRALTOTHEITEMSNAMELY,IMPLEMENTATIONOFABCCREATESMOREVALUEFOROURCUSTOMERS

22、,ANDHASINCREASEDTHEORGANIZATIONSPROFITABILITYTHEMEANSCORESARE29AND27,RESPECTIVELYTHESTANDARDDEVIATIONSARE10AND109INCONTRAST,MANAGERSHAVEDISAGREEDTOTHEITEMSTHATSTATETHATABCHELPEDCUSTOMERSTOGETALOWPRICEDPRODUCTORSERVICE,ANDITHASHELPEDORGANIZATIONSTODELIVERABETTERQUALITYPRODUCTORSERVICETHANBEFORETHESTA

23、NDARDDEVIATIONSARE027AND050HOWEVER,MANAGERSHAVEAGREEDTOTHERESTOFTHEITEMSTHERELIABILITYANALYSISUSINGTHECRONBACHSALPHACOLUMN4,TABLESHOWSTHATTHEALPHAVALUESARERANGINGBETWEEN0834AND0878ASAGUIDELINE,THEVALUEOF070ANDABOVEISCONSIDEREDTOBETHECRITERIAFORDEMONSTRATINGINTERNALCONSISTENCYOFNEWSCALESANDESTABLISHE

24、DSCALES,RESPECTIVELYNUNNALLY,1988THEREFORE,THEALPHAVALUESFORTHESEITEMSEXPLAINTHATTHEREISACONSIDERABLEDEGREEOFSCALERELIABILITY4IMPLICATIONSANDCONCLUSIONSTHERESULTSSHOWROBUSTFINDINGSINTERMSOFSCALERELIABILITYANDVALIDITY,FACTORANALYSIS,ANDREGRESSIONANALYSISOVERALL,THECOMPANYEXECUTIVESFINDTHATABCIMPLEMEN

25、TATIONHASHELPEDTHEMFINDINGTHEMAJORSCOSTSFOREACHOFTHEPRODUCTSTHUSITREDUCESTHEPRODUCTIONCOSTANDLOWERSTHECUSTOMERSCOSTABCIMPLEMENTATIONALSOHELPSTOINCREASETHEMANAGERIALEFFICIENCIESANDEFFECTIVENESS,ANDINCREASESFIRMSREVENUETHISSTUDYSUGGESTSTHATTHEDEVELOPEDSCALECANHAVESIGNIFICANTIMPLICATIONSTOCAPTURETHEPER

26、CEPTIONOFABCTHEFACTORANALYSISREVEALSTHATPERCEPTIONOFABCISCOMPRISEDOFFOURFACTORSTHEYAREOVERALLPERFORMANCE,STRATEGICCOSTALLOCATIONMETHOD,INCREASEDEFFICIENCYANDINCREASEDEFFECTIVENESSTHEREGRESSIONRESULTSARESIGNIFICANTATTHE5LEVELTHESESIGNIFIESTHATABCASMEASURESOFSTRATEGICCOSTALLOCATIONMETHOD,INCREASEDEFFI

27、CIENCY,ANDINCREASEDEFFECTIVENESSHAVEPOSITIVEANDSIGNIFICANTEFFECTONOVERALLFIRMSPERFORMANCEINAUSTRALIA译文作业成本法对企业性能的影响澳大利亚的经验资料来源国际商务研究论文综述作者MONIRZAMAN这项研究的目标是建立一个最佳获得作业成本法感知的模式，并随后制定了一个模型，预计ABC对公司整体观感性能的影响。CRONBACH的ALPHA显示规模明显的优越性。因子分析发现四个维度，即整体性能，战略成本分配方法，提高工作效率和增加效益的因素负荷量有超过03。回归结果的积极意义在5的水平上。这项研究表明

28、，发达的规模对捕捉ABC的看法有显著的效果和ABC的从战略成本分摊方法,对企业的经营状况，有提高效率,增加了显著效果。研究领域作业成本法的实施，战略成本分配方法1介绍传统的成本核算系统几十年来运作良好，对库存和销售货物的成本衡量是很有用的现在。然而，使用传统的成本核算系统的从业者在当今的竞争环境中正面临着各种挑战。成本与管理会计在一个全球化的世界管理会计师公会是目前预计为团队球员在这些领域的产品开发，盈利能力分析，质量过程和改进，以及公司整体评价性能（WELFLEKELTYKA，2000）。作为战略成本管理工具，作业成本法（ABC）的起着至关重要的作用。ABC（作业成本法）模型具有革命性的成本

29、核算系统（约翰逊和卡普兰，1987）。作业成本法（ABC）是一种商业方法分析经营成本，导致识别（例如直接成本和间接成本）和基于成本分类上活动（约翰逊和卡普兰，1987）。ABC实施降低成本，提高了资源配置。这可能会导致提高资源配置符合战略目标和预算盈余（扎曼，2007）。据报道，ABC帮助许多组织结合全面质量管理和业务流程再造，以更好地管理其业务活动（亚当斯，1996）。在90年代中期，一个关于澳大利亚制造商的调查报告显示，只有百分之十二的五百强企业采用ABC和百分之二十九的企业计划在不久的将来实现。该报告还发现百分之四十五没有考虑ABC的执行和百分之十四拒绝执行ABC（LAGFIELDSMI

30、TH等人,2003BOOTH和GIACOBBE，1997年引自ZAMAN，1997）。文献留下了测量作业成本ABC的认知差距,以及其对组织的整体性能的影响。研究表明，管理者对于ABC好处的热情导致了其高质量水平（INNES，1999）。它还指出，有关工作人员的行为问题对成功实施ABC发挥重要作用（SHIELDS，1995）。因此，本研究的研究问题是管理层人士如何感知作业成本方面的战略成本分配方法,企业的效率和有效性和ABC的实施在何种程度上影响了该组织的整体表现这项研究是澳大利亚的背景下进行探索性研究。2目标和方法这项研究的目标如下。第一，发展一个可以衡量作业成本法看法的比例，二是建立一个预测

31、ABC对企业整体绩效影响的回归模型。21ABC该项目生成这是一个探索性研究的性质。初步研究表明，ABC学习中心有限公司所列的17所澳大利亚上市公司（澳大利亚30/06/2006年度报告）已经使用了作业成本法。22数据采集本研究的数据采集仪器是采用结构问卷调查。14项问题被安排在一个五点李克特式量表表示为1非常同意，2同意，3中立，4不同意，5非常不同意。170份问卷通过邮寄发送了到17所公司。然后温和的电话提醒，82份收到答复可用。因此，我们收到47的回应。本次研究的数据由NHMRC和中央昆士兰大学收集管理。23数据分析通过SPSS统计数据进行分析。首先，我们计算了描述性统计。描述性统计给出一

32、个概述收集的数据和报告。其次，我们利用ALPHA值得到可靠的信度分析。在此之前的数据收集，我们对高级会计或财务管理人员和研究人员的每个调查问卷进行预测。第二，我们要确保该量表内容的效度。可靠性分析显示整体的可接受性模型。第三，我们采用因子分析，VARIMAX和KAISERNORMALIZATION，然后采用主成分法通过解释数据的差异来找到因素或规模。最后，我们应用回归模型来预测作业成本法对整体企业绩效的影响。3结果与讨论描述性和可靠性分析结果表ITEMS1MEAN2STDEV3CRONBACHSALPHA4ENHANCEDCAPABILITYOFBUSINESSPERFORMANCE20080

33、848INTERNALMANAGERIALEFFICIENCYINCREASES110390859CUSTOMERSAREBENEFITED231080878ABCHASREDUCEDOVERALLPRODUCTIONCOST210780868ABCHASHELPEDTOIDENTIFYMAJORCOSTDRIVERSFOREACHOFTHEPRODUCTS140830854ABCHASHELPEDTOSEPARATECOSTSFOREACHCATEGORYOFPRODUCTS120520867ABCHASPROVENTOBEAVALUABLEOVERHEADCOSTALLOCATIONSYS

34、TEMTOIDENTIFYREALCOSTOFPRODUCTORSERVICE140830854ABCISASTRATEGICCOSTMANAGEMENT150750841SYSTEMABCHASHELPEDUSTOCREATEMOREVALUEFOROURCUSTOMERSTHROUGHIDENTIFYINGMAJORINPUT,OUTPUTANDPROCESSELEMENTS291090853ABCHASHELPEDTHECUSTOMERSTOGETALOWPRICEDPRODUCTORSERVICE350500878ABCHASHELPEDUSTODELIVERBETTERQUALITY

35、PRODUCTORSERVICETHANBEFORE400270868ABCIMPLEMENTATIONHASIMPROVEDOUROVERALLREVENUE231180851ABCIMPLEMENTATIONHASINCREASEDTHEORGANIZATIONSPROFITABILITY,SIGNIFICANTLY27100837ABCIMPLEMENTATIONGIVESANORGANIZATIONBETTERFINANCIALRETURNINTERMSOFLONGTERMCUSTOMERACCEPTABILITY25110834表上显示了描述性统计和可靠性（）的分数。该描述性统计显示

36、，三个项目的平均分数之间有23和25，这意味着管理人员觉察到实施作业成本法可以分别为客户提供福利，提高整体收入，并能更好地给长期的客户关系方面财务回报。这些项目的标准偏差在10和11之间变化。然而，经理是中性的项目即实施作业成本法为客户创造更多的价值，增加了企业的盈利能力。平均数分别为29和27。标准偏差分别为10和109。与此相反，经理们不同意作业成本法帮助客户取得低价格的产品或服务，和帮助企业提供更好的高质量的产品或服务这些项目。标准偏差分别为027和050。然而，经理们同意将其余项目。可靠性采用信度分析的阿尔法（第4栏，表1）显示，值介于0834和0878。作为一个指导原则，值070及以

37、上的被认为是展示内部的准则一致性，并建立新的秤秤，分别为（南纳利，1988）。因此，对这些项目的ALPHA值，解释规模相当程度的可靠性。4启示和结论结果表明就规模而言的信度和效度、因素分析和回归分析。总体而言，公司高管发现作业成本法的实施，帮助他们找到了各自的专业费用产品从而降低生产成本，降低了客户的成本。作业成本法的实施也有助于提高管理的效率和有效性，并增加公司的收入。这项研究表明，建立作业成本法的模型具有重要意义。因子分析显示，作业成本法的看法是由四个内部因素组成。他们是整体表现，战略成本分配方法，提高效率和增加效益。回归结果显着的5的水平。这标志着作业成本法作为战略措施成本分配方法在澳大利亚的表现效果是提高效率，增加效益有积极和显着的整体企业。