平衡记分卡，作业成本法和公司绩效：实证分析【外文翻译】.doc

1、本科毕业论文（设计）外文翻译原文BALANCEDSCORECARD,ACTIVITYBASEDCOSTINGANDCOMPANYPERFORMANCEANEMPIRICALANALYSISINNOVATIVETECHNIQUESSUCHASBALANCEDSCORECARDBSCKAPLANANDNORTON,1992,1993,1996ANDACTIVITYBASEDCOSTINGABCKENNEDYANDAFFLECKGRAVES,2001KRUMWIEDE,1998SHIELDS,1995SHIELDSANDYOUNG,1994AREBEINGIMPLEMENTEDBYMANAGEMEN

2、TINRESPONSETOTHENEWGLOBALCOMPETITIVEENVIRONMENTTHEIMPORTANCETOMANAGERSOFHAVINGA“BALANCED“MEASUREMENTSYSTEMHASLEDCOMPANIESTODEVELOPAVARIETYOFCORPORATESCORECARDSSUGGESTINGAPROCESSAPPROACHTOINNOVATIONSINPERFORMANCEMEASUREMENTSEPSTEINANDBIRCHARD,2000HOQUEANDJAMES,1997THEBSCHASGAINEDPROMINENCEINACCOUNTIN

3、GRESEARCHASAWAYOFINTEGRATINGFINANCIALANDNONFINANCIALPERFORMANCEMEASURESINTOANOVERALLCONTROLSYSTEMATKINSONETAT,1997HOQUEANDJAMES,2000MALINAANDSELTO,2001RUHL,1997SHIELDS,1997SIMONS,2000ABCISANINNOVATIONAIMEDTOWARDANINCREASEINTHEACCURACYOFCOSTMEASURESANDALSOISOFTENVIEWEDASASUPPORTIVEMEASUREMENTSYSTEMFO

4、RSUCCESSFULIMPLEMENTATIONOFTHEBALANCEDSCORECARDADVOCATESOFABCCITEMANYBENEFITSOFSUCHASYSTEMANDERSON,1995BANKERANDJOHNSON,1993KAPLAN,1992ANDIDENTIFYFACTORSASSOCIATEDWITHABCSUCCESSFOSTERANDSWENSON,1997KRUMWIEDE,1998MCGOWANANDKLAMMER,1997SHIELDS,1995PREVIOUSRESEARCHONABCANDBSCHASADDEDTOOURKNOWLEDGEOFHOW

5、ABCIMPLEMENTATIONCANHELPSUPPORTPROCESSIMPROVEMENTTURNEY,1991ANDDEVELOPCOSTEFFECTIVEPRODUCTDESIGNCOOPERANDTURNEY,1989,ANDHOWBSCCANPROVIDEMANAGERSWITHANINTEGRATIVEFRAMEWORKTOMANAGEORGANIZATIONALACTIVITIESTHISSTUDYATTEMPTSTOCONTRIBUTETOTHEBODYOFKNOWLEDGEINTHISAREABYINVESTIGATINGTHECOMPLEMENTARITYEFFECT

6、OFBSCANDABCONORGANIZATIONALPERFORMANCEOURFOCUSISTHEMANUFACTURINGUNITBECAUSEMANUFACTURINGPERFORMANCEISCONTROLLEDBYTHEBUSINESSPRACTICESANDTOOLSINPLACEATTHEBUSINESSUNITLEVEL1,ANDCOMPETITIVEADVANTAGEISULTIMATELYWONORLOSTPRIMARILYATTHEBUSINESSUNITLEVELRATHERTHANTHECORPORATELEVELPORTER,1980MEASUREMENTSFOR

7、THISSTUDYAREQUESTIONNAIRERESPONSESFROMARANDOMSAMPLEOFMANUFACTURINGBUSINESSUNITSLOCATEDINTHEUNITEDSTATESTHEARTICLEISORGANIZEDASFOLLOWSFIRST,THELITERATUREREVIEWISDISCUSSEDANDPROPOSITIONSAREDEVELOPEDNEXT,ADISCUSSIONOFTHERESEARCHMETHODSISCONDUCTEDAFTERTHEEMPIRICALRESULTSAREREPORTED,ACONCLUSION,DISCUSSIO

8、NANDSUGGESTIONSFORFUTURERESEARCHAREPRESENTEDLITERATUREREVIEWBALANCEDSCORECARDBSCMANYFIRMSAREIMPLEMENTINGBSCSYSTEMSTHATSUPPLEMENTTRADITIONALFINANCIALACCOUNTINGMEASURESWITHNONFINANCIALMEASURESFOCUSEDONATLEASTTHREEOTHERPERSPECTIVESCUSTOMERS,INTERNALBUSINESSPROCESSES,ANDLEARNINGANDGROWTHKAPLANANDNORTON,

9、1992,1996PROPONENTSOFBSCEG,CHOW,1997CRAVENS,2000KAPLAN,1992CONTENDTHATTHISAPPROACHPROVIDESAPOWERFULMEANSFORTRANSLATINGAFIRMSVISIONANDSTRATEGYINTOATOOLTHATEFFECTIVELYCOMMUNICATESSTRATEGICINTENTANDMOTIVATESPERFORMANCEAGAINSTESTABLISHEDSTRATEGICGOALSTHEVALUEOFTHEBSCISTHATITASSISTSTHEDEVELOPMENTOFACONSE

10、NSUSAROUNDTHEFIRMSVISIONANDSTRATEGY,ALLOWINGMANAGERSTOCOMMUNICATETHEFIRMSSTRATEGYTHROUGHOUTTHEORGANIZATIONANDFORCESMANAGERSTOFOCUSONTHEHANDFULOFMEASURESTHATAREMOSTCRITICALTHISCOMMUNICATIONENSURESTHATEMPLOYEESUNDERSTANDTHELONGTERMSTRATEGY,THERELATIONSAMONGTHEVARIOUSSTRATEGICOBJECTIVES,ANDTHEASSOCIATI

11、ONBETWEENTHEEMPLOYEESACTIONSANDTHECHOSENSTRATEGICGOALSTHEBALANCEDSCORECARDISALSOEXPECTEDTOHELPFIRMSALLOCATERESOURCESANDSETPRIORITIESBASEDONTHEINITIATIVESCONTRIBUTIONTOLONGTERMSTRATEGICOBJECTIVES,ANDTOPROVIDESTRATEGICFEEDBACKANDPROMOTELEARNINGTHROUGHTHEMONITORINGOFSHORTTERMSTRATEGICRESULTSKAPLANANDNO

12、RTON,1996HOWEVER,EMPIRICALSUPPORTFORTHESECLAIMSISLIMITEDANDNOTCONCLUSIVEFOREXAMPLE,A1996SURVEYOFBALANCEDSCORECARDIMPLEMENTATIONSBYTHECONSULTINGFIRMTOWERSPERRINFOUNDTHATALTHOUGH64PERCENTOFTHERESPONDENTSREPORTEDTHATTHESATISFACTIONORVALUERECEIVEDFROMTHEIRBALANCEDSCORECARDSYSTEMSWASHIGHERORSIGNIFICANTLY

13、HIGHERTHANTHATRECEIVEDFROMOTHERPERFORMANCEMEASUREMENTAPPROACHES,ONLY37PERCENTFELTTHATEMPLOYEESUNDERSTANDINGOFPERFORMANCEMEASURESANDGOALSWASHIGHERUNDERTHESCORECARDTHANUNDEROTHERAPPROACHES,AND18PERCENTTHOUGHTITWASLOWERSIMILARLY,ITTNER,LARCKER,ANDRAJANS1997STUDYOFABALANCEDSCORECARDCOMPENSATIONSYSTEMINR

14、ETAILBRANCHBANKSFOUNDNOEVIDENCETHATTHESCORECARDAPPROACHENHANCEDBRANCHMANAGERSUNDERSTANDINGOFBUSINESSGOALS,PLANSFORMEETINGTHESEGOALS,ORCONNECTIONSBETWEENTHEMANAGERSJOBANDBUSINESSOBJECTIVESMOREOVER,THEPERCEIVEDADEQUACYOFINFORMATIONABOUTPROGRESSAGAINSTTHEMULTIPLEBUSINESSGOALSWASSTATISTICALLYLOWERACTIVI

15、TYBASEDCOSTINGABCTHEABCSYSTEMISWIDELYSUGGESTEDASAKEYTOOLFORIMPROVINGTHEBEHAVIORAL,BUSINESSANDACCOUNTINGPRACTICESINORGANIZATIONSANDERSON,1995COOPERANDZMUD,1990FOSTERANDSWENSON,1997MCGOWANANDKLAMMER,1997SHIELDS,1995MANYORGANIZATIONSHAVEFOUNDTHEPURSUITOFPERFORMANCECANBESTBEACHIEVEDBYIMPLEMENTINGABCSYST

16、EMSCOMPTON,1996ABCFOCUSESONCOSTSASSOCIATEDWITHACTIVITIES,BUTALSOEVALUATESWHETHERTHOSEACTIVITIESADDVALUE,THUSPROVIDINGAMEANSOFUNDERSTANDINGHOWTOMOSTEFFECTIVELYREDUCECOSTSINADDITIONTOCOSTREDUCTIONBENEFITS,APPLYINGABCGIVESMANAGERSASOUNDMEANSOFMONITORINGONGOINGPERFORMANCEPLAYER,1998THECENTRALTHEMEOFABCS

17、YSTEMSISTHATTHEIRUSELEADSTOIMPROVEDPRODUCTCOSTING,COSTMANAGEMENT,DECISIONMAKINGANDCOMPETITIVEADVANTAGEBRIMSON,1991RAFFISHANDTURNEY,1991HOWEVER,SEVERALRESERVATIONSHAVEBEENEXPRESSEDREGARDINGTHEEFFICACYOFABCINNESETAL,2000MALMI,1997MORROWANDCONNOLLY,1994INSOMECASESFIRMSHAVEFAILEDTOCOMPLETETHEIRABCPROJEC

18、TSANDINOTHERSTHEYHAVEFAILEDTOGAINBENEFITSEXPECTEDFROMTHEABCSYSTEMSTHEYHAVEINSTALLEDLYNEANDFRIEDMAN,1996BSCANDABCINTERACTIONTHELITERATURESUGGESTSTHATTHEBSCANDABCCANINDEPENDENTLYIMPROVETHEPERFORMANCEOFFIRMSWHOIMPLEMENTTHEPROCESSESWELLHOWEVER,THEREISEVIDENCETHATIMPLEMENTATIONOFBOTHOFTHESEINNOVATIONSHAV

19、ENOTBEENASSUCCESSFULASHOPEDORASSUGGESTEDINTHELITERATURESOMESTUDIESCLAIMTHATWHILEPERFORMANCEENHANCINGPROGRAMSCANBEINDIVIDUALLYEFFECTIVE,THEYHAVEBEENIMPLEMENTEDINWAYSTHATLACKBALANCEWITHCOMPETINGPRIORITIES,THUSRESULTINGINAREDUCTIONORNOINCREASEINPERFORMANCESHIELDS,1995FOREXAMPLE,RESEARCHONTHEECONOMICSOF

20、MODERNMANAGEMENTFINDSTHATINVESTMENTSININFORMATIONANDPRODUCTIONTECHNOLOGIESCANNOTSTIMULATEPRODUCTIVITYANDGROWTHWITHOUTANUMBEROFCOMPLEMENTARITYDEVELOPMENTSTOPKIS,1995MILGROMANDROBERTS1995FRAMEWORKSUGGESTSTHATCOMPLEMENTARITYFACTORSOFASYSTEMOFMUTUALLYENHANCINGELEMENTSOPERATEINSUCHAWAYTHATDOINGMOREOFANYO

21、FTHESEFACTORSINCREASESTHEATTRACTIVENESSOFDOINGMOREOFTHEOTHERFACTORSINTHESYSTEMTHEYFURTHERSUGGESTTHATSUCCESSFULIMPLEMENTATIONOFNEWMANUFACTURINGTECHNIQUESREQUIRESCOMPLEMENTARYMANAGEMENTACCOUNTINGSYSTEMSTHEEVOLUTIONOFTHEBSCCONCEPTKAPLANANDNORTON,1992,ANDITSSUBSEQUENTREFINEMENTASTHEORGANIZATIONSCENTRALM

22、ANAGEMENTSYSTEMHOFFECKERANDGOLDENBERG,1994KAPLANANDNORTON,1993,CONTEXTUALIZESTHEAPPLICATIONOFABCFOREXAMPLE,NEWING1995SUGGESTSTHATTHEBALANCEDSCORECARDWORKSWELLINCONJUNCTIONWITHABCANDACTIVITYBASEDMANAGEMENTABMBECAUSETHEYAREINTEGRALPARTSOFTHEBALANCEDSCORECARD,GIVINGQUANTIFIEDVISIBILITYOFWHATISREALLYDRI

23、VINGCOSTFROMOUTSIDETHEBUSINESS,ASWELLASWITHINABCISASYSTEMTHATATTEMPTSTOACCURATELYLINKTHECONSUMPTIONOFRESOURCESTODESIGNATEDOUTPUTSBECAMEOFTHIS,ABCISLIKELYTOFACILITATETHEMEASUREMENTSWITHINALLFOUROFTHEBSCSECTORSASWELLASASSISTINGINANALYZINGTHETRADEOFFIMPLICITINTHEFOURSECTORSWITHINTHISFRAMEWORK,ABCCANBEV

24、IEWEDASAN“ENABLER“TOSUPPORTTHEDEVELOPMENTOFCOSTEFFECTIVEPRODUCTDESIGNSANDMANUFACTURINGPROCESSESFOREXAMPLE,WITHACCOUNTANTSPROVIDINGIMPORTANTINPUTSINTOPRODUCTDESIGNANDDEVELOPMENTDECISIONS,ABCATTEMPTSTOMIRRORTHEMANUFACTURINGPROCESS,SOTHATENGINEERSANDPRODUCTIONMANAGERSEASILYCANSEEHOWDESIGNCHANGESWILLAFF

25、ECTCOSTSSWENSON,1998FURTHERMORE,BYEXTENDINGTHECONCEPTSOFABCANDBSCTHROUGHOUTTHEVALUECHAIN,ACCOUNTANTSCOULDPROVIDEDATAONTHERELATIVECOSTSOFCONTINUEDPRODUCTIONPROBLEMSANDPRODUCTDESIGNCHANGESSOTHATPRODUCTMANAGERSCANEVALUATEALTERNATIVESWHENPOORDESIGNQUALITYARISESKAPLANANDNORTON,2001ASARESULT,ASDEPICTEDINF

26、IGURE1,WEPROPOSETHATTHEIMPLEMENTATIONOFABCWHENCOMBINEDWITHBSCISLIKELYTOHAVEASIGNIFICANTPOSITIVEIMPACTONORGANIZATIONALPERFORMANCEPROPOSITIONSTESTSWEOBTAINEDINTERACTIONTERMSBYMULTIPLYINGEACHOFTHEFOURBSCPERSPECTIVESBYTHEABCMEASUREINANINITIALASSESSMENT,THECONTROLVARIABLESIZEWASREGRESSEDAGAINSTTHEDEPENDE

27、NTVARIABLESTHEREWASNOSIGNIFICANTSIZEEFFECTTHEREFORE,GIVENDEGREESOFFREEDOMREQUIREDWHENTHECONTROLVARIABLEWASINCLUDED,WEREMOVEDTHESIZEVARIABLEINORDERTOPROVIDEADDITIONALPOWERFORTHEPROPOSITIONSTESTSNEXT,TOIMPROVECOMPUTATIONALACCURACYBRING,1994,WESTANDARDIZEDTHEINDEPENDENTVARIABLESINORDERTOOVERCOMEMULTICO

28、LLINEARITYDUETOTHEINTERACTIONBETWEENTHEVARIABLES6SINCETHEVARIANCEINFLATIONFACTORSWERELOWHAIRETAL,1995,MULTICOLLINEARITYISNOTANISSUENEXT,WEHIERARCHICALLYCONSTRUCTEDAREGRESSIONMODELFOREACHDEPENDENTVARIABLEINTHEFIRSTSTEP,WEENTEREDONLYTHEINDEPENDENTVARIABLESINTHESECONDSTEP,THEINTERACTIONTERMSWEREADDEDPR

29、OPOSITION1PREDICTSASIGNIFICANTANDPOSITIVEORDINALINTERACTIONBETWEENEACHOFTHEBSCPERSPECTIVESANDABCAFFECTINGPRODUCTQUALITYOVERALLTHEINTERACTIONBETWEENBSCPERSPECTIVESANDABCISSIGNIFICANTANDPOSITIVETHEMODELEXPLAINS47OFTHEVARIANCETHEREGRESSIONRESULTSALSOINDICATETHATPRODUCTQUALITYISASIGNIFICANTPOSITIVEFUNCT

30、IONOFTHEINTERACTIONBETWEENBSCCUSTOMERPERSPECTIVEANDABC,BSCINTERNALPROCESSPERSPECTIVEANDABC,BSCFINANCIALPERSPECTIVEANDABC,ANDBSCLEARNINGANDGROWTHPERSPECTIVEANDABCPROPOSITION2PREDICTSASIGNIFICANTANDPOSITIVEORDINALINTERACTIONBETWEENEACHOFTHEBSCPERSPECTIVESANDABCAFFECTINGCUSTOMERSATISFACTIONOVERALL,THEI

31、NTERACTIONBETWEENBSCPERSPECTIVESANDABCISSIGNIFICANTANDPOSITIVETHEMODELEXPLAINS49OFTHEVARIANCETHEREGRESSIONRESULTSALSOINDICATETHATCUSTOMERSATISFACTIONISASIGNIFICANTPOSITIVEFUNCTIONOFTHEINTERACTIONBETWEENBSCCUSTOMERPERSPECTIVEANDABC,BSCINTERNALPROCESSANDABC,BSCFINANCIALPERSPECTIVEANDABC,ANDBSCLEARNING

32、ANDGROWTHPERSPECTIVEANDABCPROPOSITION3PREDICTSASIGNIFICANTANDPOSITIVEORDINALINTERACTIONBETWEENEACHOFTHEBSCPERSPECTIVESANDABCAFFECTINGMARGINONSALESOVERALL,THEINTERACTIONBETWEENBSCPERSPECTIVESANDABCISSIGNIFICANTANDPOSITIVETHEMODELEXPLAINS55OFTHEVARIANCETHEREGRESSIONRESULTSINDICATETHATMARGINONSALESISAS

33、IGNIFICANTPOSITIVEFUNCTIONOFTHEINTERACTIONBETWEENBSCCUSTOMERPERSPECTIVEANDABC,BSCFINANCIALPERSPECTIVEANDABC,ANDBSCLEARNINGANDGROWTHPERSPECTIVEANDABCHOWEVER,THEINTERACTIONBSCINTERNALPROCESSPERSPECTIVEANDABCWASNOTSIGNIFICANTTHISNONSIGNIFICANCEMAYBEDUETOTHECOSTLYCONTINUOUSMONITORINGANDDEPLOYMENTOFRESOU

34、RCESNECESSARYTOASSESSINTERNALPROCESSINTHEFORMOFMANUFACTURINGLEADTIME,RATIOOFGOODOUTPUTTOTOTALOUTPUT,LABOREFFICIENCYVARIANCE,MATERIALEFFICIENCYVARIANCE,RATEOFMATERIALSCRAPRATE,ANDPERCENTDEFECTIVEPRODUCTSSHIPPEDINOTHERWORDS,THEGREATERTHEPROPORTIONOFCOMMITTEDCOSTS,THELESSABLEAFIRMISTOREDUCERESOURCESPEN

35、DINGQUICKLYTOMATCHTHEREDUCTIONINRESOURCECONSUMPTIONSTEMMINGFROMBSCINTERNALPROCESSIMPLEMENTATIONLIMITATIONSOFTHESTUDYTHERESULTSOFTHISSTUDYSHOULDBEASSESSEDINLIGHTOFSEVERALLIMITATIONSFIRST,THECROSSSECTIONALDESIGNOFTHISSTUDYEXAMINEDTHEINTERACTIVEIMPACTOFBSCANDABCONMANUFACTURINGUNITPERFORMANCEATTHESAMEPO

36、INTINTIMEANDDOESNOTCONSIDERTHEDIFFERENCEBETWEENSHORTTERMANDLONGTERMEFFECTSALONGITUDINALRESEARCHDESIGNWOULDALLOWRESEARCHERSTOEXAMINEDYNAMICEFFECTSOFIMPLEMENTINGBSCANDABCSECOND,THEQUESTIONNAIRESURVEYMETHODUSEDSELFREPORTEDDATATOCOLLECTPERFORMANCEMEASURESHIDDENBIASESANDRANDOMERRORSBOTHPOTENTIALLYCANINFL

37、ATEASSOCIATIONSBAGOZZIETAL,1991HENCE,FURTHERSTUDIESMAYUSEOBJECTIVEMEASURESEG,ECONOMICVALUEANALYSISANDCASHFLOWTOOVERCOMETHELIMITATIONSOFSELFREPORTEDSURVEYDATAFORPERFORMANCEMEASURESTHIRD,WEASSUMEDTHATSOMEORGANIZATIONSHAVECHOSENTHEIRBSCANDABCOPTIMALLYHOWEVER,GIVENTHENECESSITYOFPROPERIMPLEMENTATION/DESI

38、GNTOENSUREEXPECTEDOUTCOMES,FUTURERESEARCHSHOULDINVESTIGATEWHYBUSINESSUNITSWHOHAVEIMPLEMENTEDBSCANDABCHAVEFAILEDFOURTH,THISSTUDYUSEDONLYSIXITEMSTOMEASUREABCTHUS,ADDITIONALFEATURESOFABCCOULDBEINVESTIGATEDFUTURERESEARCHCOULDALSOINCORPORATEOTHERFEATURESOFMANAGEMENTACCOUNTINGSYSTEMSANDPRODUCTIONSYSTEMSTO

39、IDENTIFYADDITIONALTYPESOFCOMPLEMENTARITYEFFECTSONMANUFACTURINGPERFORMANCEFIFTH,THESAMPLEINCLUDEDBSC/ABCFIRMSONLYTOGIVEMORECREDENCETOTHEBENEFITSDERIVEDFROMBSC/ABCIMPLEMENTATION,FURTHERRESEARCHSHOULDCOMPAREDIFFERENCESINPERFORMANCEBETWEENBSC/ABC,BSCONLY,ABCONLYANDNONBSC/NONABCIMPLEMENTERSCONCLUSIONSAND

40、DISCUSSIONTHISSTUDYSEEKSTOPROVIDEEMPIRICALEVIDENCEABOUTTHEINTERACTIONEFFECTOFBSCANDABCONMANUFACTURINGUNITPERFORMANCEPREVIOUSRESEARCHHASTYPICALLYEXAMINEDEACHIMPLEMENTATIONVARIABLESEPARATELYALTHOUGHUNIVARIATEANALYSISISANESSENTIALSTARTINGPOINT,THEREISDEFINITECONCEPTUALANDPRACTICALMERITINMOVINGTOWARDTES

41、TINGCOMPLEXTHEORIESINTHISSTUDY,WETESTEDCOMPLEMENTARITYEFFECTSBETWEENBSCANDABCBASEDONSURVEYDATAOBTAINEDFROMASAMPLEOFMANUFACTURINGUNITS,THERESULTSOFTHISSTUDYINDICATETHATEACHOFTHEFOURBSCPERSPECTIVESINTERACTSWITHABCTOAFFECTPERFORMANCEHOWEVER,WEDIDNOTFINDASIGNIFICANTPOSITIVEINTERACTIONBETWEENBSCINTERNALP

42、ROCESSANDABCTOAFFECTMARGINONSALESOVERALL,WEINTERPRETTHETHEORETICALANDEMPIRICALEVIDENCEPRESENTEDASSUPPORTINGTHEVIEWTHATBSCSYSTEMSANDMANAGEMENTACCOUNTINGSYSTEMSCANHAVECOMPLEMENTARITY,ORSYNERGISTICEFFECTSONPERFORMANCETHUS,INFERENCESFROMTHISRESEARCHARETHATRESEARCHERSNEEDTOBEAWAREOFTHEIMPORTANTROLEBSCAND

43、ABCCANPLAYINDETERMININGTHEEFFECTIVENESSOFANY“INTERVENTION“INCONTEMPORARYMANUFACTURINGENVIRONMENTSANDCOMPANIESSEEKINGSUBSTANTIALIMPROVEMENTSINTHEIRPROGRAMSSHOULDMODIFYTHEIRMANUFACTURINGINITIATIVESTOCOMPLEMENTTHENEWPERFORMANCESTANDARDSSOURCEFREDAJACOBS,2003“BALANCEDSCORECARD,ACTIVITYBASEDCOSTINGANDCOM

44、PANYPERFORMANCEANEMPIRICALANALYSIS”JOURNALOFMANAGERIALISSUES,VOL15,NO3,SEPTEMBER,PP515译文平衡记分卡，作业成本法和公司绩效实证分析管理层正在针对新的全球竞争环境实施一些创新技术，比如平衡记分卡（BSC）和作业成本法（ABC）。对于管理者来说，拥有“平衡”计量系统的重要性引导企业去开发了大量的合作记分卡来表明在绩效测评过程中的创新方法。平衡记分卡已经显著成为会计研究中一种整合的整体控制系统中的财务和非财务绩效测评的方法。作业成本法是一种旨在提高成本测算准确性的创新方法，同时，也往往是作为平衡记分卡测评系统的辅助

45、。作业成本法支持者举出这样一个系统的优点和确定相关的作业成本法的成功因素。过去有关作业成本法和平衡记分卡的研究，增加了我们对作业成本法如何能实施能帮助辅助改进和开发具有成本效益的产品设计，以及如何能给管理者提供一个综合框架去管理组织活动的了解。本研究尝试通过调查关于组织机构的平衡记分卡与作业成本法的互补影响来建立这方面的知识结构。我们的关键点是制造业单位，因为制造业绩效是被商业惯例和工具到位在商业单位水平控制的，以及竞争优势是最终赢得或失去主要在商业单位水平而非合作水平。这项研究的测评结果是从设在美国的制造业企业得到的随机抽样调查问卷的答复。本文组织如下首先，讨论的是文献回顾和命题的开发；其次

46、，对研究方法进行讨论；最后得到的报告，结论，讨论和对未来的研究提出的建议作为实证的结果。文献回顾平衡记分卡（BSC）许多公司实施平衡记分卡系统，用来补充传统的财务会计测评与非财务测评至少在其他三个角度客户，内部业务流程，学习与成长的相集合。平衡记分卡的支持者争辩说，这种方法提供了一种有力的手段去将一家公司的远景和战略转换为一种有效地传达战略意图和激励绩效对既定的战略目标工具。平衡记分卡的价值在于它协助一种围绕着公司的远景和战略共识的发展，让管理人员通过组织和强制管理者去关注少数的措施去沟通公司战略是最关键的。这种沟通，确保员工理解的长期战略，这种大量的战略目标之间的关系，以及这种员工的行动和所

47、选择的战略目标之间的关联。平衡记分卡也被期待去帮助企业分配资源和确定基于倡议者的贡献利润去建立长期战略目标，并提供战略反馈和促进通过短期战略成果的监测的学习。然而，对于这些要求的经验支持是有限的，不是决定性的。例如，一份1996年由韬睿咨询公司关于应用平衡记分卡的调查发现，虽然64的被调查者报告说，从他们的满意度或平衡记分卡系统受到的价值高于或明显高于其他绩效测评方法获得，只有37的被调查者认为员工对绩效测评和目标的理解是多根据其他方法而不是根据平衡记分卡，18的被调查者认为这是较低的。同样，伊特纳，拉克尔和RAJAN的平衡记分卡补偿系统研究的零售分行，没有发现任何证据表明，记分方法提高分行经

48、理对营业目标的认识，为实现这些目标作计划，或将经理的工作和营业目标连接起来。此外，认为关于相对于多业务目标的进程信息充足是统计上的降低。作业成本法（ABC）作业成本法系统被广泛地表明是一个用来提高组织的行为，业务和会计实务的重要工具。许多组织已经找到了追求性能的最好办法是使实施作业成本法得到实现。作业成本法注重与活动相关的成本，而且还评估这些活动是否增值，从而提供了一个了解如何最有效地降低成本的手段。除了成本降低的好处外，采用作业成本法带给管理者完善的进行中业绩监管的手段。作业成本法系统的中心主题是，它们的使用导致产品成本，成本管理，决策和竞争优势的提高。然而，一些关于作业成本法效用的保留意见

49、被表达出来。在一些案例中，公司没有完成它们的作业成本项目，在其他方面，它们也没有从已经安装的作业成本系统中获得希望的效益。平衡记分卡和作业成本法相互作用文献表明，平衡记分卡和作业成本法能独立提高那些实施过程良好的公司业绩。但是，有证据表明，这些创新都未能像希望的那样或在文献中表明的那样成功实施。一些研究声称，虽然绩效提升方案能够单独有效，他们一直在实施缺乏竞争重点的平衡方式，因此导致绩效的降低或无法提高。例如，在现代管理学的经济学领域的研究发现，在信息和生产技术投资上无法刺激生产力和少量互补的增长。米尔格罗姆和罗伯茨的框架表明，相互促进的要素体系的互补因素用来经营这些因素更增加了系统中做的其它因素的吸引力这样一种方式。他们还建议，新的制造技术的成功实施，需要配套的管理会计系统。对平衡记分卡概念的演变，以及其作为组织的中央管理系统的后续完善。将其融入作业成本法的应用。例如，新的表明平衡记分卡能够较好地结合作业成本法和作业管理（ABM），因为他们是平衡记分卡的重要组成部分，使真正推动企业成本外的知名度的量化内外并蓄。作业成本法是一个系统，它试图将指定的产出资源的消耗准确地联系起来。基于此，作业成本法很可能会促进所有四个平衡记分卡项目以及分析四个方面的权衡隐性协助测评。在这个框架内，作业成本法可以被看作是一个“创造条件”，以支持成本效益的产品设计和制造工艺的发展。例