1、外文翻译原文THEEFFECTSOFINTERFIRMCOSTCORRELATION,ITINVESTMENT,ANDPRODUCTCOSTACCURACYONPRODUCTIONDECISIONSANDFIRMPROFITABILITYIINTRODUCTIONWEINVESTIGATETHEEFFECTOFINTERFIRMCOSTCORRELATION,INFORMATIONTECHNOLOGYITINVESTMENT,ANDPRODUCTCOSTACCURACYONPRODUCTIONDECISIONS,ANDULTIMATELYFIRMPROFITABILITYINANIMPERFE
2、CTLYCOMPETITIVEMARKETUSINGANALYTICALANDSIMULATIONTECHNIQUESOVERTHELASTTWODECADES,INVESTMENTSINITHAVEEXPERIENCEDANUNPRECEDENTEDGROWTHSCHWARTZANDZOZAYAGOROSTIZA2003ITISTHEFASTESTGROWINGSECTORINTHEECONOMY,WITHA68PERCENTINCREASEINOUTPUTGROWTHRATEPROJECTEDBETWEEN2002AND2012USBUREAUOFLABORSTATISTICSFOROVE
3、RADECADE,EMPIRICALSTUDIESINTHEITVALUELITERATUREHAVEATTEMPTEDTOQUANTIFYTHEECONOMICBENEFITSREALIZEDBYFIRMSANDINDUSTRIESFROMITINVESTMENTSRESEARCHERSHAVEADOPTEDVARIOUSAPPROACHESTODETERMINETHEPROCESSBYWHICHITBUSINESSVALUEISGENERATEDANDTOESTIMATINGITSMAGNITUDEWHILEPREVIOUSRESEARCHHASSHOWNTHATINFORMATIONTE
4、CHNOLOGYMAYCONTRIBUTETOTHEIMPROVEMENTOFORGANIZATIONALPERFORMANCEBRYNJOLFSSONANDHITT1996KOHLIANDDEVARAJ2003MUKHOPADHYAYETAL1995,THEDEBATECONTINUESMOSTOFTHEISSUESARECONCERNEDWITHEMPIRICALMETHODOLOGICALISSUESAND,MOSTRECENTLY,CONTEXTUALFACTORSINDETERMININGTHEBUSINESSVALUEOFITFOREXAMPLE,HIGHLIGHTINGTHEME
5、THODOLOGICALISSUES,ARECENTREVIEWARTICLE,MELVILLEETAL2007STATESWHILERESEARCHERSHAVEADOPTEDVARIOUSAPPROACHESTOASSESSTHEECONOMICBENEFITSASSOCIATEDWITHIT,AREVIEWOFTHELITERATUREREVEALSTHATSTUDIESEXAMININGTHEBUSINESSVALUEOFITAREDIVERGENTINHOWTHEYCONCEPTUALIZEANDMEASUREKEYCONSTRUCTS,ANDACCOUNTFORTHEIRINTER
6、RELATIONSHIPSCONSISTENTWITHTHELITERATUREOVERVIEWWITHIN,MOSTSTUDIESHAVEFOCUSEDONPRODUCTIVITYASTHEMEASUREOFITVALUEHACKETT1990STRASSMANN1990STRASSMANN2001PANKO1991ROACH1991METCALFE1992METHENY1994BARUAANDLEE1997LEHRANDLICHTENBERG1998LEHRANDLICHTENBERG1999MANDEL1998LEEANDBARUA1999ANDERSONETAL2003SOMESTUD
7、IESHAVEUSEDPROFITORCONSUMERSURPLUSASTHEMEASUREOFITVALUEDOSSANTOSETAL1993BRYNJOLFSSON1996HITTANDBRYNJOLFSSON1996STRASSMANN1997BHARADWAJ2000STILLOTHERSTUDIESHAVEFOCUSEDONTHEIMPACTOFITONINTERMEDIATEPERFORMANCEMEASURESSUCHASPRODUCTQUALITYANDOUTPUTLEVELSBANKERANDKAUFFMAN1991WEILL1992RAIETAL1996MUKHOPADHY
8、AYETAL1997RAIANDPATNAYNKUNI1997DEVARAJANDKOHLI2000THERESULTSOFTHESESTUDIESHAVEBEENMIXEDTHECURRENTTHINKINGISTHATTHEREISALINKAGEBETWEENPERFORMANCEANDITHOWEVER,ITMAYBECONTEXTUALTHATIS,THEDIMENSIONSANDEXTENTOFITBUSINESSVALUEDEPENDONAVARIETYOFFACTORS,INCLUDINGTHETYPEOFIT,MANAGEMENTPRACTICES,ANDORGANIZATI
9、ONALSTRUCTURE,ASWELLASTHECOMPETITIVEANDMACROENVIRONMENTBRYNJOLFSSONETAL2002COOPERETAL2000DEWANANDKRAEMER2000FURTHER,THERESEARCHALSOSUGGESTSTHATFIRMSDONOTAPPROPRIATEALLOFTHEVALUETHEYGENERATEFROMITVALUEMAYBECAPTUREDBYTRADINGPARTNERSORCOMPETEDAWAYANDCAPTUREDBYENDCUSTOMERSINTHEFORMOFLOWERPRICESANDBETTER
10、QUALITYBRESNAHAN1986HITTANDBRYNJOLFSSON1996TAKINGANOTHERAPPROACH,BHARADWAJ2000ANDMELVILLEETAL2007SUGGESTARESOURCEBASEDPERSPECTIVEONITCAPABILITYANDFIRMPERFORMANCEBECAUSEINVESTMENTSINITAREEASILYDUPLICATEDBYCOMPETITORS,INVESTMENTSINITPERSEDONOTPROVIDEANYSUSTAINEDADVANTAGESBHARADWAJ2000RATHER,ITISHOWFIR
11、MSLEVERAGETHEIRINVESTMENTSTOCREATEUNIQUEITRESOURCESANDSKILLSTHATDETERMINEAFIRMSOVERALLEFFECTIVENESSCLEMONS1986CLEMONS1991CLEMONSANDROW1991MATAETAL1995BHARADWAJ2000OTHERAUTHORSHAVEFOCUSEDONCAPITALMARKETSEFFECTSOFITINVESTMENTDESPITETHEACADEMICDEBATE,THERAPIDGROWTHOFITINVESTMENTPUTSPRESSUREONMANAGEMENT
12、TOMAKEMOREINFORMEDDECISIONSINANEFFORTTOENHANCEFIRMPERFORMANCEBARUAETAL1995CONSEQUENTLY,MANYFIRMSHAVEMADESIGNIFICANTITINVESTMENTS,SUCHASACTIVITYBASEDCOSTINGANDMATERIALREQUIREMENTSPLANNINGMRPSYSTEMS,TOINCREASETHEACCURACYOFPRODUCTCOSTSHARRISANDKATZ1990BUSINESSWEEK2003IFAFIRMSPRODUCTCOSTSYSTEMDOESNOTCAP
13、TURE,WITHSUFFICIENTACCURACY,THERESOURCECONSUMPTIONATTRIBUTABLETOSPECIFICPRODUCTS,MANAGEMENTSPRICINGANDPRODUCTIONDECISIONSWILLBEDISTORTEDANDPROFITSWILLBESUBOPTIMALINCREASINGPRODUCTCOSTACCURACYNECESSITATESMORECOMPLEXSYSTEMSDESIGNANDCORRESPONDINGLYMORECOMPLEXSOFTWARE,ANDPLACESGREATERDEMANDSONAFIRMSOVER
14、ALLINFORMATIONSYSTEMSFORFREQUENTANDEXTENSIVEDATACOOPERANDKAPLAN1998KAPLANANDCOOPER1998HITTETAL2002DESPITEAVALIDFOCUSONTHEIMPORTANCEOFACCURATECOSTMEASUREMENT,THEREHASBEENLITTLERESEARCHONTHETRADEOFFSBETWEENITINVESTMENTANDTHEACCURACYOFPRODUCTCOSTSANDTHESUBSEQUENTIMPACTONFIRMPROFITABILITYWHILESTUDIESSUG
15、GESTTHATMOREPRODUCTCOSTSYSTEMACCURACYWILLIMPROVEMANAGERIALDECISIONSCOOPER1989COOPERANDKAPLAN1991CHRISTENSENANDSHARP1994ROGERSETAL1994SWENSON1995GUPTAANDKING1997CALLAHANANDGABRIEL1998,THEIMPACTOFMOREPRODUCTCOSTSYSTEMACCURACYONPRODUCTIONDECISIONSANDULTIMATELYFIRMPROFITABILITYREMAINSUNRESOLVEDINTHISSTU
16、DY,WEFOCUSONTHEROLEOFITINVESTMENTRESEARCHERSSUGGESTTHATITINVESTMENTSTOIMPROVEPRODUCTCOSTACCURACYAREEASILYDUPLICATEDBYCOMPETITORSEVENFIRSTMOVERSDONOTENJOYASUSTAINEDADVANTAGEIFSO,ITINVESTMENTSTOINCREASEPRODUCTCOSTACCURACYMAYBEMADEASACOMPETITIVENECESSITYWHENCOMPETITORSHAVEALREADYIMPLEMENTEDSUCHASYSTEMI
17、NTHISCASE,THEEXPECTEDINCREASEINPROFITFROMTHISTYPEOFITINVESTMENTMAYBESMALLSOMERESEARCHERSSUGGESTTHATANYADVANTAGEGAINEDFROMTHESYSTEMHASALREADYBEENCOMPETEDAWAYLUCAS1999BHARADWAJ2000HOWEVER,COMPANIESALSORESPONDTOCOMPETITIONTOAVOIDBEINGPUTATAPERCEIVEDDISADVANTAGEINTHISSENSE,FIRMSMAYINVESTINITTOINCREASEPR
18、ODUCTCOSTSYSTEMACCURACYINORDERTOKEEPUPWITHTHECOMPETITIONINTHISENVIRONMENT,FIRMSMUSTFINDWAYSTOACHIEVETHEOPTIMALPRODUCTCOSTACCURACYWHILEMINIMIZINGITINVESTMENTBYINCORPORATINGALTERNATIVESOURCESOFINFORMATIONSUCHASINTERFIRMCOSTCORRELATIONINTHEIRPRODUCTIONDECISIONS,FIRMSMAYMITIGATETHENEEDFORITINVESTMENTTOA
19、CHIEVETHEPRODUCTCOSTACCURACYNECESSARYTOOPTIMIZEPRODUCTIONANDULTIMATELYFIRMPROFITTHATIS,WESUGGESTTHATFIRMSMAYLEVERAGEITINVESTMENTSTHROUGHTHEUSEOFINTERFIRMCOSTCORRELATIONINTHEIRPRODUCTIONDECISIONSINTHISSTUDY,WEFOCUSONPRODUCTIONDECISIONSINCOURNOTMARKETSFORIMPERFECTLYSUBSTITUTABLEPRODUCTSWHERETHEFIRMSCO
20、STSARECORRELATEDINCOURNOTCOMPETITION,THEANTICIPATEDQUANTITYTHATONECOMPETITORPRODUCESDIRECTLYAFFECTSTHEQUANTITIESPRODUCEDANDTHEREFORETHEPROFITEARNEDBYOTHERCOMPETITORSCONSEQUENTLY,MANAGERSNEEDTOBEABLETOESTIMATECOMPETITORSCOSTSTOANTICIPATETHEQUANTITIESTHEYWILLOFFERINFORMULATINGTHEIRPRODUCTIONQUANTITYST
21、RATEGIESBASEDONCORRELATEDCOSTSWHENTHEFIRMSCOSTSAREINDEPENDENT,THEACCURACYOFTHEPRODUCTCOSTSYSTEMONLYAFFECTSTHEMANAGERSPRODUCTIONDECISIONSWHENTHEFIRMSCOSTSAREKNOWNTOBECORRELATED,EACHFIRMGAINSINFORMATIONABOUTITSCOMPETITORSCOSTSFROMOBSERVINGITSOWNCOSTANDWILLBEABLETOANTICIPATECOMPETITORSSTRATEGICBEHAVIOR
22、INTHISSETTING,WEINVESTIGATETHEEFFECTOFINTERFIRMCOSTCORRELATION,ITINVESTMENT,ANDPRODUCTCOSTACCURACYONPRODUCTIONDECISIONS,ANDULTIMATELYFIRMPROFITABILITYINANIMPERFECTLYCOMPETITIVEMARKETUSINGANALYTICALANDSIMULATIONTECHNIQUESWECONSTRUCTAMODELBASEDONTHETHEORYOFCOURNOTCOMPETITIONANDOPERATIONALIZEITSPARAMET
23、ERSTHROUGHMANAGERSBEHAVIORSPREDICTEDBYTHECOURNOTMODELLORAASANDWOLFE2006MATHEMATICALMODELINGOFTHEMANAGERSOPTIMALPRODUCTIONDECISIONRULECANSUGGESTTHEPROFITMAXIMIZINGPRODUCTCOSTACCURACYEARLYINTHEREQUIREMENTSDEFINITIONPHASEOFINFORMATIONSYSTEMDESIGNANDALLOWMANAGERSTOEVALUATEALTERNATIVELEVELSOFACCURACYFORT
24、HEIRPRODUCTCOSTINGSYSTEMSRASCHANDHANSEN1993ASSUGGESTEDBYRASCHANDHANSEN1993,OUREMPHASISISONTHEINITIALDESIGNOFPRODUCTCOSTINGSYSTEMSANDTHERELATEDITREQUIREMENTSDEFINITIONPHASE,ASTHATISTHEPOINTWHERETHERESULTSOFOURANALYSISMAYBEOFGREATESTBENEFITTOMANAGERSHOWEVER,OURRESULTMAYALSOENABLEMANAGERSTOREDUCENEWACQ
25、UISITIONOFITORREDIRECTEXISTINGITCAPACITYWERECOGNIZETHATTHEBASICCOURNOTMODELMAKESCERTAINASSUMPTIONSABOUTTHEBEHAVIOROFMANAGERSWHICHMAYORMAYNOTHOLDINAREALWORLDSETTINGGUIDEDBYOURANALYTICALRESULTSFOREXPECTATIONS,WEEMPLOYSIMULATIONTECHNIQUESTHATDETERMINETHEQUANTITIESPRODUCEDANDTHERELATEDPROFITSGENERATEDBY
26、THEFIRMAFTERTHEITINVESTMENTHASBEENMADEANDTHEMANAGERSPRODUCTIONDECISIONRULEHASBEENESTABLISHEDWEUSEANALYTICMODELINGANDSIMULATIONTECHNIQUESINTHISSTUDY,ASITISNOTPOSSIBLETOTRULYMEASURETHEACCURACYOFPRODUCTCOSTSYSTEMSIDEALLY,ONEWOULDHAVETOKNOWTRUECOSTSANDTHENBEABLETOMEASUREHOWREPORTEDCOSTSDIFFERFROMTRUECOS
27、TSITISHIGHLYUNLIKELYTHATSUCHINFORMATIONWOULDBEPUBLICLYAVAILABLESIMULATIONANDMATHEMATICALMODELINGASWELLALLOWSUSTOINVESTIGATETHESEISSUESINISOLATIONINOURMARKETSETTINGBUDDETAL1993WEFINDTHATTHEMANAGERSDEMANDFORMOREACCURATEPRODUCTCOSTSYSTEMSANDTHERELATEDITINVESTMENTISMITIGATEDBYINTERFIRMCOSTCORRELATIONASA
28、RESULTOFTHEMANAGERSABILITYTOANTICIPATETHERIVALSSTRATEGIES,THENEEDFORITINVESTMENTFORMOREACCURATEPRODUCTCOSTSYSTEMSISREDUCEDWECOMPARESIMULATIONRESULTSOFANINFORMEDMODELTHATEMPLOYSINTERFIRMCOSTCORRELATIONINFORMATIONAGAINSTABENCHMARKMODELTHATDOESNOTEMPLOYINTERFIRMCOSTCORRELATIONINFORMATIONINTHEPRODUCTION
29、DECISIONRULEINGENERAL,WESHOWTHATFIRMSPRODUCELESSANDPROFITSINCREASEBYASMUCHAS17PERCENTWHENINTERFIRMCOSTCORRELATIONINFORMATIONISINCORPORATEDINTHEPRODUCTIONDECISIONRULEINADDITION,WEFINDTHATTHEPROFITMAXIMIZINGITINVESTMENTINTHEBENCHMARKDECISIONMODELISTHREETIMESTHATOFTHEINFORMEDDECISIONMODELTHUS,FIRMSACHI
30、EVEHIGHERPROFITWITHASUBSTANTIALLYLOWERITINVESTMENTWHENMANAGERSUSEINTERFIRMCOSTCORRELATIONINTHEIRPRODUCTIONDECISIONRULESTHEREMAINDEROFTHEPAPERISORGANIZEDASFOLLOWSANOVERVIEWOFTHEDEVELOPMENTOFTHELITERATUREONCOURNOTMARKETSANDINTERFIRMCOSTCORRELATIONISPROVIDEDINTHESECONDSECTIONWEDEVELOPANDANALYZEANANALYT
31、ICALMODELWHICHINCORPORATESANENDOGENOUS,COSTLY,IMPRECISEPRODUCTCOSTSYSTEMANDINTERFIRMCOSTCORRELATIONINACOURNOTIMPERFECTLYCOMPETITIVEMARKETSTRUCTUREINTHETHIRDSECTIONTHEFOURTHSECTIONDISCUSSESTHESIMULATIONPROCESSUSEDINTHISSTUDYINTHEFIFTHSECTION,WEREPORTTHESIMULATIONRESULTSFINALLY,OURCONCLUSIONSAREPRESEN
32、TEDINTHESIXTHSECTIONIICOURNOTMARKETSANDINTERFIRMCOSTCORRELATIONLITERATURETHEREISANEXTENSIVETHEORETICALLITERATURESTUDYINGTHEROLEOFINFORMATIONINIMPERFECTMARKETSUNDERUNCERTAINTYMODELSOFINFORMATIONEXCHANGEAMONGOLIGOPOLISTSHAVEASSUMEDTHATMARKETUNCERTAINTYISDUETOEITHER1UNKNOWNCONSTANTMARGINALCOSTFORTHEFIR
33、MS,OR2UNKNOWNMARKETDEMANDTHESETWOPARALLELSTREAMSOFECONOMICSLITERATUREHAVEFOCUSEDONTHEINCENTIVESFORINFORMATIONSHARING,ASWELLASONTHEVALUEOFINFORMATIONSEEEG,VIVES1984VIVES1990GALOR1985GALOR1986SAKAI1985RAITH1996SHAPIRO1986RELATIVETOTHEUNCERTAINTYABOUTMARKETDEMANDLITERATURESTREAM,VIVES1984,GALOR1985,AND
34、LI1985HAVESHOWNTHATINACOURNOTOLIGOPOLYWITHHOMOGENEOUSGOODSANDDEMANDUNCERTAINTY,FIRMSDONOTSHAREINFORMATIONONMARKETDEMANDINCONTRAST,FRIED1984,LI1985,ANDSHAPIRO1986HAVESHOWNTHATINACOURNOTMARKETWITHUNCERTAINTYABOUTPRIVATECOSTS,FIRMSCOMPLETELYREVEALINFORMATIONINTHEEQUILIBRIUMTHISCONTRASTHASBEENATTRIBUTED
35、TOTHEDIFFERENCEBETWEENACOMMONVALUEEG,THEINTERCEPTOFACOMMONDEMANDFUNCTIONANDPRIVATEVALUESEG,DIFFERENTMARGINALCOSTSFORTHEFIRMSWITHRESPECTTOTHEUNCERTAINTYABOUTFIRMSCONSTANTMARGINALCOSTOFPRODUCTION,GALOR1986ANDSHAPIRO1986,THESEMINALPAPERSINTHESECONDLITERATURESTREAM,FOUNDTHATIFFIRMSARECOURNOTCOMPETITORSP
36、RODUCINGSUBSTITUTABLEPRODUCTS,ANDTHEONLYUNCERTAINTYISEACHFIRMSCONSTANTMARGINALCOSTOFPRODUCTION,ANEQUILIBRIUMWILLOBTAINFORTHEFIRMSWHENTHEYSHARETHEIRPRIVATEINFORMATIONABOUTTHEIROWNCOSTSTHISLITERATUREISMORECLOSELYRELATEDTOACCOUNTINGASITFOCUSESONMARGINALCOSTSFEWPAPERSHAVEFORMALLYSTUDIEDTHEEFFECTOFANINFO
37、RMATIONADVANTAGEOFAFIRMONITSPROFITSORDEPARTEDFROMTHEMARGINALCOSTOFPRODUCTIONSCENARIOINTHEECONOMICSLITERATUREHOWEVER,INANINCREMENTALCONTRIBUTIONINTHEACCOUNTINGLITERATURE,EXTENDEDTOPROFITANALYSIS,CALLAHANANDGABRIEL1998EXTENDTHETHEORETICALWORKOFGALOR1986RELAXINGTHEASSUMPTIONOFCONSTANTMARGINALCOSTOFPROD
38、UCTION,THEYINCORPORATEANENDOGENOUSIMPRECISECOSTSIGNALINTWOIMPERFECTMARKETSTRUCTURESCOURNOTCOMPETITIONANDBERTRANDCOMPETITIONWITHIMPERFECTLYSUBSTITUTABLEPRODUCTS,THEORETICALLYLINKINGMARKETSTRUCTUREANDPRODUCTMARKETSTRATEGYTOPROFITABILITYANDENDOGENOUSCOSTUNCERTAINTYWHILEMAINTAININGTHEDISCLOSUREEQUILIBRI
39、AOFGALOR1986THISPAPERISALOGICALTHEORETICALEXTENSIONOFCALLAHANANDGABRIEL1998WEFIRSTINTRODUCEANENDOGENOUSCOSTSIGNALANDINTEGRATETHEMODELWITHACTIVITYBASEDCOSTINGABCASINBANKERANDHUGHES1994WEALSOINCORPORATEINTERFIRMCOSTCORRELATIONINTHEMODELINTERFIRMCOSTCORRELATIONCANBEANINDIRECTSOURCEOFINFORMATIONTOALLOWF
40、IRMSTOESTIMATECOMPETITORSCOSTSSOURCETHEEFFECTSOFINTERFIRMCOSTCORRELATION,ITINVESTMENT,ANDPRODUCTCOSTACCURACYONPRODUCTIONDECISIONSANDFIRMPROFITABILITYJJOURNALOFINFORMATIONSYSTEMS2009P5178译文企业内部成本的相关性，IT投资和产品成本的准确性对生产决策和企业盈利能力影响1引言我们研究关于生产企业间成本的相关性，信息技术（IT）的投资和产品成本的准确性的影响，并最终在一个不完全竞争的市场使用分析和模拟技术。在过去的二
41、十年里，在IT投资有前所未有的增长速度。资讯是经济中最快速的成长的部门，在2002年至2012年预计其产量将增长68（美国劳工统计局）。十多年来，关于IT价值的文献实证研究都试图定量被公司了解的经济的利益和资讯的工业投资。研究人员采用了各种方法，以确定由它产生的商业价值，并估算其大小的过程。虽然以前的研究表明信息技术这一因素可以有助于提高组织绩效，但也有不同争论。最近大部分关注的是经验方法的议题，确定IT的商业价值的语境因素。举例来说，突出的方法问题有最近的评论文章，梅尔维尔等。（2007年）规定虽然研究人员采用各种方法来评估与IT相关的经济利益，对文献的回顾显示，研究探讨资讯科技的商业价值是
42、如何阐述主要概念及解释它们的相互关系。与文献一致，大多数研究对生产率作为衡量IT的价值（哈克特1990年重点斯特拉斯曼1990斯特拉斯曼2001PANKO1991年，罗奇1991梅特卡夫1992年梅特尼1994BARUA和李1997年莱尔和利希滕贝格1998莱尔和利希滕贝格1999曼德尔1998年李和BARUA1999安德森等人2003年）。一些研究作为IT价值的衡量利润或消费者剩余（桑托斯等人1993布林约尔松1996伊特和布林约尔松1996斯特拉斯曼1997年BHARADWAJ2000年）。还有其他的研究都集中在资讯科技对中间性能措施的影响，如产品质量和生产水平（银行家和考夫曼1991威尔
43、1992清莱等人1996；MUKHOPADHYAY等人1997RAI和PATNAYNKUNI1997DEVARAJ和KOHLI2000）。这些研究的结果有好有坏。有最近的说法是有一个性能和IT有联系，上文也有提及。也就是说，资讯尺寸和工程范围的商业价值取决于很多因素，包括资讯科技，管理规范型品种，组织结构，以及竞争和宏观环境。此外，研究也表明企业不允许不恰当的价值从资讯中产生，价值可能去的在贸易伙伴身边和最终客户的离开而占领更低的价格和更好的质量。另一种方法，BHARADWAJ（2000）和梅尔维尔等人（2007）提出一个以资源为基础的企业绩效。因为里面的投资容易地被竞争者复制，投资里面就本身
44、而言不提供任何持续的利益。相反，它是企业如何利用他们的IT投资，以创造出独特的资源和技术决定着企业的整体效益。其他作者的重点是资本市场的IT投资效果。学术的争论及资讯科技的急速增长迫使投资的管理方面提出更明智的策略，努力提高企业业绩。因此，许多公司都取得了显着的IT投资，如基于活动的成本和物料需求计划（MRP）系统，以增加产品成本的准确性。如果一个企业的产品成本系统不准确，取得归属于特定的产品的资源消费，管理订定的价格和生产决定将会被扭曲，而且利润将会是次优的。增加产品成本的准确性必须采取更为复杂的系统设计和相应的更复杂的软件，并放置在一个整体信息系统数据较为频繁且广泛的公司中。尽管研究表明，
45、更多的产品成本系统精度的提高，更多的产品成本在生产决策系统的准确性，最终影响企业盈利能力的问题仍然没有得到解决。在这项研究中，我们着重资讯的投资。研究人员认为，IT投资，以提高产品成本的准确性很容易被竞争对手复制，甚至不享有先行者优势持续。如果这样吗，资讯投资增加产品成本的准确性可能被作为竞争的需要当竞争对手已经有这样一个系统的时候。在这种情况下，利润的预期增加从这类型资讯投资可能很小。一些研究者认为，任何优势赢了系统就已经完成了。然而，公司也回应竞争避免被察觉的缺点被放大。在这个意义上，企业可投资于资讯科技，以增加产品成本，以利于持续竞争。在这种环境下，企业必须找到最佳的方式来实现产品成本的
46、准确性，同时最大限度地减少IT投资。通过整合，如企业间在生产决策成本相关信息的替代来源，可以减轻企业对IT投资的需要，实现了产品成本的准确性要优化生产，最终实现企业利润。也就是说，我们建议，企业可以利用它通过企业间在生产成本相关的投资决策使用。在这项研究中，我们着重在古诺市场的不完全替代的产品所在企业的生产成本是相关的决定。在古诺竞争，预计数量，一个竞争对手产生直接影响生产数量，而其他竞争对手赚取利润。因此，管理者必须能够估计竞争对手的成本，预计他们将提供的数量在制订生产（数量）战略基础上的相关费用。当企业的成本是独立的，产品的成本系统的准确性不仅仅影响管理者的生产决策。当企业的成本是已知的相
47、关性，每个企业获得有关竞争对手的信息，从观察自己的成本和费用将可预期竞争对手的战略行为。在这一背景下，我们探讨企业间的生产成本决定的相关性，投资和产品成本的准确性的影响，并最终在一个不完全竞争的市场使用分析和模拟技术公司的盈利能力。我们构造的一个模型以古诺竞争理论为基础，通过管理者的行为，进行古诺模型参数的预测。数学建模的经理人的最优生产决策规则可以建议追求利润最大化的产品成本的准确性，在信息系统设计的需求定义阶段的早期，让管理人员来评估他们的成本核算系统替代产品的精度水平。正如罗序和汉森（1993）建议，我们的重点是产品的初始成本系统设计及相关IT需求定义阶段，因为这是我们的分析的结果可能是
48、关于经理的最好益处的重点。但是，我们的结果也可能使管理人员减少新的IT收购或重新确定现有IT能力。我们认识到基本的古诺模型使有关管理人员的行为可能会或可能不会保存在一个真实世界的设定某些假设。根据我们的分析结果指导，我们采用模拟技术，确定生产数量和相关的企业产生的利润后的IT投资已经取得了经理生产决策的规则已经确立。我们利用本研究分析的建模和仿真技术，因为它无法真正衡量产品成本系统的准确性。理想的情况下，会知道真正的成本，然后才能衡量报告的成本与真实成本的不同。这是极不可能的，这些信息将被公开。允许我们在我们的市场调查中模拟（和以及数学建模）这些孤问题的设定。我们发现，经理人的需求，更准确的产
49、品成本系统及相关的IT投资成本是与公司的间的相关性有关。作为经理人的能力来预测对手的战略，这是为了更准确的产品成本投资而需求减少的结果。我们比较一个好的模型它采用一个基准模型，对所雇用企业间在生产成本决策规则相关信息企业间的成本进行模拟。大体上，我们表明企业间在生产决策规则中成本增加相关信息时，企业生产减少而利润高达17。此外，我们发现，在基准决策模型利润最大化的IT投资是知情的决策模型的三倍。因此，企业实现了大幅降低IT投资时，经理利用其生产成本决策规则实现企业间相关性较高的利润。本文的其余部分如下。在第二部分作者对古诺市场的成本和公司间的相关性进行概述。在第三部分，我们研究分析的模型采用了内源性的、昂贵、不精确的产品成本系统，并在古诺不完全竞争的市场结构。第四部分讨论了模拟过程用于此项研究。在第五部分，是我们报告的模拟结果。最后，我们的结论载于第六部分。2、古诺市场和企业成本相关文献有一个广泛的理论文献研究如何在不完善的市场作用下的不确定性。寡头之间的信息交换模型假设市场的不确定性是由于以下（1）未知常数的公司，（2）未知的市场需求的边际成本。这两个平行流有关于信息共享的激励机制，经济学以及文献上的信息。相对于对市场需求的学术流，比韦斯不确定性（1984年），GALOR（1985年），李（1985）显示均匀商品和需求的不确定性，在
