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1、附 录附录A：Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) PerspectiveInternational Journal of Management Vol. 29 No. 1 Part 1 Mar 2012 19Nur Naha Abu Mansor.University Technology of Malaysia, MalaysiaMichael Tayles.University of Hull, United Kingdom Richard
2、 Pike Bradford. University, United Kingdom .Activity-based costing (ABC) an information system developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness in strategic decision-making. The objective of the study is find out how managers fee
3、l about activity-based costing, especially how useful they believe it is in providing information and in helping them to make better decisions. Data was collected by means of an emailed questionnaire sent out to 181 ABC users consisting of executives at a large telecommunication company in South Eas
4、t Asia. ABC users were asked 24 items which assessed their perceptions of the information usefulness and effects on decision making of ABC usage. Descriptive analysis on the firms experiences with the usefulness of ABC information in different business processes and how ABC information changed decis
5、ions is presented. Respondents were asked to indicate the significance of changes made as a result of ABC site implementation. Using this measure, when an ABC implementation causes a strong change in decisions, it is viewed as being successful; when it causes less change in decisions, it is viewed a
6、s not being successful. It also reports on the organisations usefulness of ABC information in different business processes. By viewing an ABC system as an enabler to improve the operations business processes and decisions, it demonstrates that these systems enable executive and managers to enhance t
7、he process of decision-making. The study found ABC provided better information in areas of budgeting and planning and opportunities for improvement in other business areas. In relation to ABC making changes in business decisions, these were less successful in the various business functions. The impl
8、ications of these findings share the experiences of the present organization and their perceptions on the usefulness of ABC information and where it stands in changing business decisions in their operations. 1. Introduction The main purpose of this study is to report on the perceptions of ABC users
9、in relation to the usefulness of ABC information usage and when ABC implementation causes a change in business decisions. Furthermore it gives information on the characteristics of ABC users, such as their level of training and knowledge about ABC concepts. The paper is important for two reasons. Fi
10、rst, ABC at the theoretical level is expected to help a South East Asia telecommunication organization to evaluate their cost management practices and how these systems could support their decision processes. Hence, the study gives some indications about this organization effort to seeing ABC useful
11、ness in their business operations. Secondly, beside the great deal of interest, surveys conducted have shown that the diffusion process has been quite low as to why ABC implementations seem to fail. The study covers one large South East Asia telecommunication provider. Due to the exploratory theme o
12、f this study, no formal hypotheses were tested. Rather, the paper gives some descriptive statistics that outline the current general trends and use of ABC systems by the organization. 2. The Relevant Literature ABC Implementation For many decades, management accounting had increasingly dedicated its
13、 effort in ensuring that financial accounting standards were satisfied and costing procedures were met (Garrison and Noreen, 2000). A number of recently developed management accounting techniques, such as ABC, product life cycle analysis, benchmarking, and value chain analysis, have been suggested a
14、s ways of linking operations with company strategies and objectives (Chenhall and Langfield-Smith, 1999). These techniques have not only increased the level of competitiveness and companies strengths, they have gained a high profile in enhancing product cost accuracy (Cooper and Kaplan, 1987), and p
15、rovided comprehensive cost data for performance evaluation (Joshi, 1998). Johnson and Kaplan (1987, p.1) made this observation, “Todays management accounting information driven by procedures and cycles of the organizations financial reporting system, is too late, too aggregated, and too distorted to
16、 be relevant for managers planning and control decision”. The paradigm of ABC has helped many organizations improve their competitiveness by enabling them to make better decisions based on better understanding of their cost structure. ABC started in the 1980s to meet the need for more accurate infor
17、mation on resource demands by individual products, services, customers, and channels. Kaplan and Cooper (1998) indicate ABC systems enabled indirect and support expenses to be driven, first to activities and processes, and then to products, services, and customers. The systems gave managers a cleare
18、r picture of the economics of their operations. In technical term, ABC aims to determine an accurate cost trail between resources and cost objects. The cost trail is accomplished using two stages: 1) involves transformation of general ledger costs into activity costs and 2) transforms activity costs
19、 into product costs. ABC Success Success of ABC has long been questioned. It is up to the organization to evaluate whether the implementation of ABC is predominantly successful. As Shields (1995) explains, ABC success relates to, “Providing a definition of ABC success was problematic, as the literat
20、ure is vague about what constitutes success, and discussions with ABC experts during construction of the survey did not result in consensus about a tangible definition. For example, success can include top management not rejecting it, an implementation of ABC per se, use of ABC information by non-ac
21、countants, gaining competitive advantage and providing additional profits. Thus, the approach we adopted was to let the respondent rate the degree of success with whatever definition he or she deemed relevant. Future research can attempt to catalogue the various definitions or types of success.”ABC
22、can be applied to many aspects of business. A study by Foster and Swenson (1997) survey indicated that ABC/M was used more for decision-making for identifying opportunities for improvement, product management decisions, and driving process improvement decisions. Secondly, in relation to the usage of
23、 ABC/M to assist in making decisions, the areas with the greatest changes made were processes, pricing strategy, component parts, and strategic focus. Researchers such as Swenson (1995) looked at the benefits of ABC to the manufacturing industry. One aspect of ABC evaluation related to the frequency
24、 with which ABC information is used to support decision making in different areas of the business. The study found broad support for ABC/M systems among the sampled firms. The results represented a wide variety of industries, and each industry did gain benefit in at least one dimension of the ABC sy
25、stem. Without exception, all respondents reported an improvement in at least one dimension of their cost management systems following the implementation of ABC. The respondents reported the most improvement for product costing and cost control efforts, but they also reported significant improvements
26、 in their performance measurement systems. Following the implementation of ABC, they reported high levels of satisfaction with their cost management system changes. Other research by Cagwin and Bowman (2002) investigated the improvements in financial performance with the use of ABC, and the conditio
27、ns under which such improvements are achieved. The finding of this study is aligned and consistent with statements of other researchers that management accounting systems are meant to be efficient in supporting firms operational effectiveness (Granlund, 1997; Granlund and Lukka, 1998). There was evi
28、dence supporting previous analytical and theoretical research regarding the conditions favorable to obtaining benefits from ABC. It showed that there is a positive association between ABC and improvement in return on investment (ROI) when ABC is used concurrently with other strategic initiatives, wh
29、en implemented in complex and diverse firms, when used in environments where costs are relatively important, and when there are limited numbers of intra-company transactions to constrain benefits. ABC contributes positive benefit, but not in all firm circumstances. Furthermore, there is the need for
30、 the practitioner community to have knowledge of the appropriate conditions for maximizing the efficacy of ABC. There is also the indication that other enabling conditions (i.e. information technology sophistications, absence of excess capacity, and a competitive environment) affect the efficacy of
31、ABC. There is also evidence that the previously used measures of ABC success, satisfaction with ABC, and financial benefit obtained from ABC (Shields, 1995; Cagwin and Bouman, 2002; Cotton et al., 2003) are predictors of improvement in financial performance. Past review on ABC implementation has ind
32、icated that the relationship between ABC implementation factors and success dimensions of ABC is somewhat mixed. Several studies (i.e. Shields, 1995; McGowan and Klammer, 1997; Krumweide, 1998; Anderson and Young, 2001; Andersonetal., 2002) have produced significant similar results on some of the fa
33、ctors, although they may vary in some of the dimensions. Top management support and adequacy of training and education for developers and users seem to be the most significant implementation factors in ABC implementation. These implementations thus bring us towards acknowledging that many measures o
34、f ABC evaluations have been used. Overall, these literatures have shown a profound interest in the importance of ABC evaluations for effective systems. 附录B:信息的有用性和使用在商业决策：作业基础成本的观点国际管理杂志29卷第11201219 基于活动的成本(ABC)是一个在1980年代开发的信息系统,用来克服一些传统的成本核算的局限性,提高其在战略决策上的实用性。此研究的目的是找到经理们如何看待基于活动的成本核算,尤其是他们认为这对于为他们
35、提供信息和帮助他们做出更好的决定是多么有用。收集数据是通过电子邮件发送调查问卷到181个ABC的用户组成的在东南亚的大型电信公司的高管。ABC的用户被要求采用24项评估他们的感知信息有用性和影响决策ABC的用法。描述性分析公司的经验是否有用的ABC信息在不同的业务流程和如何改变决策ABC信息提出了。受访者被要求说明更改的意义并作为ABC网站实现。使用这种措施,当一个ABC的实现引起强烈改变决定,它被看作是成功的；当它引起的更少的改变决定,它被视为不成功。它也在不同的业务流程报导组织ABC信息的有效性。通过查看一个ABC系统作为一种提供者以提高操作的业务流程和决定的,它说明这些系统使高管和经理提
36、高的决策过程。研究发现ABC提供更好的信息领域的预算规划和改进机会,在其它业务领域。与ABC中做更改业务决策,这些不太成功的各种业务功能。这些数据暗示分享目前的组织经验和自己对ABC信息的有效性,在那里,它就屹立在不断变化的业务决策的操作。1、介绍这个研究的主要目的是报告与感知与ABC的用户有用的信息,当ABC的使用实现对业务决策变化的影响。此外它给信息特征的ABC的用户, 比如他们的水平的训练和知识对ABC的概念。本文之所以重要,有两个原因：首先,ABC理论层面有望帮助东南亚电信组织评估他们的成本管理实践和这些系统可以支持他们的决策过程，因此,该研究给出了一些迹象表明这个组织努力看到ABC在
37、他们的业务操作中的用途；其次,调查显示的扩散过程一直相当低，为什么ABC的实现似乎忽视引起极大的兴趣,。这项研究涵盖了一个大的东南亚通信服务供应商。由于本研究探索的主题没有正式的假说进行测试。相反, 本文给出了一些描述性统计纲要，给出当前的趋势和使用ABC系统的组织。2、相关的文献ABC的实现几十年来,管理会计已经越来越为确保财务会计标准感到满意,而且花费程序都已完成(Garrison和Noreen,2000)。一些最近开发的管理会计的技术,如ABC、产品生命周期分析、基准测试,而价值链分析,已经被认为是连接操作的方式与公司战略和目标(Chenhall和Langfield-Smith,1999
38、)。这些技术不仅提高了竞争力水平和企业的实力,也已经在提高产品成本的准确性上获得了很高的知名度 (库珀和卡普,1987),并提供全面的成本数据绩效评价(乔希,1998)。约翰逊和开普兰 (1987年, 第1页) 做了这个观察, “今天的管理会计信息由程序和周期的组织的财务报告体系, 是太晚了聚合, 过于扭曲, 相关管理计划和控制的决定”。范例的ABC已经帮助了许多组织提高其竞争力,基于更好的了解他们的成本结构使他们做出更好的决策。ABC始于1980年代，由单个产品、服务、客户和渠道满足需要更多的资源需求的准确信息的要求。开普兰和库珀 (1998) 表明ABC系统是间接和支持费用驱动的第一个活动
39、和流程, 然后对产品、服务和客户。该系统使经理人更清楚他们运作的经济学。在技术术语上, ABC旨在确定一个准确的成本资源和成本对象。成本的使用是通过两个阶段：涉及转换的总账成本活动费用和转换活动费用到产品成本。ABC的成功成功的ABC一直被质疑。这是向组织评估是否实施ABC主要是成功的。当Shields (1995)解释说ABC成功关系到“提供的一个定义ABC成功是有问题的,因为文学是模糊构成的成功,和讨论与ABC专家在施工期间的调查没有导致一种有形的定义达成一致意见。例如, 成功可以包括高层管理人员并不拒绝它的一个实现，ABC本身使用由non-accountants ABC信息, 获得竞争优
40、势和提供额外的利润。因此, 我们采用的方法是让被调查者与任何程度的成功定义他或她认为相关。未来的研究可以尝试各种定义目录或类型的成功。“ABC可以应用到很多方面的业务。福斯特的一项研究,斯文森(1997)的调查表明,ABC / M是用于决策确定进行改进的机会、产品管理决策,和驾驶过程改进的决策。其次, 与使用ABC / M帮助做出决定, 最为严重的地区所做的更改是流程、价格策略、零部件和战略重点。研究人员如斯文森(1995)看着ABC带给制造业的好处。ABC的一个方面是评价相关的频率，ABC信息是用来支持不同地区的业务决策。研究发现广泛支持ABC / M制度之间的取样公司。结果代表了各式各样的
41、行业, 每个行业真的效益至少在一个维度的ABC系统。无一例外, 所有受访者改善至少一个维度的成本管理系统。实施的ABC的受访者改进产品成本核算和成本控制的努力, 但他们也同样出现显著改善其性能测量系统。实施ABC后他们报告说, 高水平的满意度成本管理系统的变化。其他的研究，如Cagwin和Bouwman (2002) 调查了改进财务绩效的使用与ABC条件是实现这些改进措施。本研究的发现是一致的和符合其他研究人员语句的, 管理会计系统注定要有效支持公司的作战效能 (Granlund, 1997; GranlundLukka, 1998) 。有证据支持之前的分析和理论研究对于来自ABC的条件有利于
42、获得益处。它表明, 有一个积极的协会与ABC和改善投资回报 (ROI) 并发,在复杂和多样化的公司当有有限数量的跨国交易限制福利, ABC与其他战略举措同样用于环境成本相对重要。但并不是在所有公司ABC都有正面的贡献效果。此外,为从业者提供适当的社区知识从而使ABC的功效最大化是必要的。也有迹象表明其他启用条件 (如信息技术、缺少诡辩产能过剩, 和一个竞争激烈的环境中) 影响ABC的功效。也有证据表明,之前使用过ABC措施的成功, 对ABC满意,和ABC的金融效益 (Shields,1995;Cagwin和Bouman,2002; Cottonetal,2003)是改善财务绩效的预测因子。回顾ABC的过去表明, ABC实施的因素之间的关系和成功的维度有些好坏参半。几项研究 (i.e. Shields, 1995; McGowan and Klammer, 1997; Krumweide, 1998; Anderson and Young, 2001; Andersonetal., 2002)上有了显著的相似的结果的一些因素,尽管他们可能有不同的维度。最高管理层的支持和充足的培训和教育的开发人员和用户似乎成为ABC实现的最重要的因素。这些实现使我们承认ABC的许多评估措施已经被使用。总的来说,这些文献表示对有效评估系统的重要性的极大兴趣。7