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1、外文原文THE RESEARCH OF INTEGRATED ACTIVITY-BASED COSTING AND ECONOMIC VALUE ADDED SYSTEM AS A STRATEGIC MANAGEMENT TOOLNarcyz Roztocki State University of New York ABSTRACT This paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value Ad
2、ded System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods. Furthermore, the findings from two small companies show that there liability of cost information obta
3、ined by this integrated system increases substantially when differences in capital usage exist. Factors that could create these differences in capital usage and lead to distorted cost information are discussed. Using actual data from the field study, possible distortions to product cost as a result
4、of a homogenous capital cost allocation are also examined. Finally, the impact of this integrated approach on the decision-making、strategic planning and long-term business performance of the two participating companies is discussed.KEYWORDS Activity-Based Costing; Economic Value Added; strategic man
5、agement IntroductionIn todays business environment, many manufacturing companies are facing a fierce competition in domestic and global markets implementing strategic management tools, in order to increase their competitiveness. Activity-Based Costing (ABC) and Economic Value Added（EVA）are two such
6、examples of these strategic management tools.Traditionally, ABC and Economic Value Added methods have been used separately. ABC has been used as a costing system, mainly to improve operating efficiency; while Economic Value Added has been used as a financial performance measure, mainly to improve fi
7、nancial efficiency. In recent years, some researchers have proposed that ABC should be combined with Economic Value Added to create an integrated costing and performance system(Hubbell, 1996a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki & Needy, 1999c). The ABC component of this integrated s
8、ystem would focus on operating expenses while the Economic Value Added component would focus on capital costs, however, this integrated strategic management system would be able to account for all costs incurred in the process of generating products、jobs or services.This paper describes a field stud
9、y at two small manufacturing companies where three different costing systems (Traditional Cost Accounting, ABC, and the Integrated ABC-EVA System) were used to obtain product cost information. The results they yielded were compared. The main focus of this analysis was to identify factors that lead t
10、o distortions in product cost information in both the Traditional Cost Accounting (TCA) and common ABC systems and to demonstrate the reliability of product cost information in the Integrated ABC-EVA System. MethodologyA field study was chosen as the main research methodology. The field study was ca
11、rried out in four major phases: system design、system implementation、data collection, and data analysis. The Managers were able to actively participate in each phase of the study. In preparation for the design phase, managers were familiarized with the Integrated ABC and EVA System. Presentations on
12、combining ABC with Economic Value Added and examples of successful implementation in companies were given. Then, in the first phase, an Integrated ABC and EVA System was designed for each participating company.In the second phase, the individually tailored Integrated ABC-EVA Systems were implemented
13、, alongside existing costing and accounting systems. During these initial phases, methodology developed by researchers from the University of Pittsburgh and the State University of New York at New Paltz was applied. (For more details about this methodology, which was developed in order to more effic
14、iently implement the Integrated ABC-EVA System in a small business environment, an interested reader may refer to the cited articles.)In the third phase, data drawn from each costing system was collected from all participants and brought together with the researchers ongoing calculations.In the four
15、th phase, the collected data was analyzed. Using the step-by-step implementation methodology to perform their own calculations, the managers were able to verify the figures which we had recorded independently and to observe the agreement between our calculations and theirs. This “hands on” approach
16、enabled the managers to better understand and appreciate the consistency of the system. The data analysis yielded individual findings for each company. These findings were then compared in order to reach a conclusion about the value of the Integrated ABC-EVA System for manufacturing companies in gen
17、eral. The more specific objective of the data analysis was to investigate which factors may distort information provided by the TCA or ABC system when capital costs are not allocated or are allocated arbitrarily. Because factors such as diversity in production volume、product size、product complexity、
18、 material and setups often tend to distort cost information (Cooper, 1988), these factors are examined closely for possible capital allocation distortions.By tracing operating costs to cost objects, the ABC system has the ability to eliminate many of these distortions by using multiple (operating) c
19、ost drivers. However, because the ABC system does not take into account capital costs, it can be assumed that an arbitrary capital costs allocation may allow other distortions to occur. In addition, it can be assumed that since the standard ABC cost analysis only considers direct and operating costs
20、, the managers who are forced to make their decisions based on operating profits alone, or who try to somehow arbitrarily allocate capital charges to cost objects will sometimes make wrong decisions. 中文译文作为战略管理工具的作业成本法和经济增加值的整合研究 Narcyz Roztocki 纽约州立大学 摘 要 本文针对两家小制造公司的作业成本法和经济增加值整合系统的应用进行案例分析。这项研究的结
21、果表明这种整合方法优于传统成本会计和标准作业成本法。此外，两家小公司的研究结果表明当资本成本分配存在差异时，运用整合系统获得的成本信息的可靠性将极大地提高。本文将论述造成资本成本分配差异及导致成本信息扭曲的各因素。在同种资本成本分配方法下，使用案例的数据，研究可能造成产品费用扭曲的情况。最后，讨论这种整合方法对所参与的两家公司在政策制定、战略计划和长期的企业绩效方面的影响。关键字 作业成本法；经济增加值；战略管理 引言在当今的企业环境下，面对国内和全球市场上剧烈的竞争，为了增强他们的市场能力，许多制造企业实施战略管理工具。作业成本法(ABC)和经济增加值(EVA)是企业战略管理的两种方法。传统
22、上，ABC和EVA方法被单独使用。作为一项成本核算系统，ABC主要用于提高经营效率；而经济增加值作为一项财务业绩评价指标，主要用于改进财务效率。近年来，不少专家提出将作业成本法与经济增加值结合使用，形成一个成本核算和业绩评价的整合系统 (Hubbell, 1996a; Hubbell, 1996b; Cooper & Slagmulder, 1999; Roztocki & Needy, 1999c)。整合系统中的ABC注重经营成本,经济增加值注重资本成本，而这个企业战略管理整合系统却能估算在产品生产、工作或者服务过程中发生的所有费用。本文对两家小制造企业在三种不同成本核算体系（传统的成本会计
23、TCA、ABC、ABC-EVA整合系统）下获得的产品成本信息进行实际研究并对得到的不同情况进行分析对比。本文注重分析在传统成本会计和一般的ABC系统下导致产品成本信息扭曲的各因素、证明在ABC-EVA整合系统中产品成本信息更具有可靠性。 方法论本文选择实际应用作为主要研究方法。实际研究的执行有四个主要阶段：系统设计、系统执行、数据搜集和数据分析。各管理者将积极地参与到研究的每个阶段。系统设计阶段的准备工作中，提供各管理者整合作业成本法和经济增加值的文件及成功实施整合法的公司案例，各管理者已经熟悉了ABC-EVA整合系统。在第一阶段，为每家参与公司设计ABC-EVA整合系统。 第二阶段，在成本会
24、计系统下，单独执行特别设计的ABC-EVA整合系统。在初期阶段期间，应用匹兹堡大学和纽约州立大学的研究者们发展的方法论 (Roztocki & Needy, 1999a; Roztocki, Valenzuela, Porter, Monk, & Needy, 1999; Roztocki & Needy, 1999c)(此方法学的发展是为了更高效地实施小企业环境下ABC-EVA整合系统，欲了解关于其更详细的信息，感兴趣的读者可参考引文。)第三阶段，收集所有参与公司在每个成本核算系统下得出的数据并计算数据。 第四阶段，分析收集的数据。运用逐步实施的方法进行计算，各管理者校验独立记录的数据的准确
25、性、判断计算得出的数据与公司原有实际数据的差异程度。这种“亲身参与”方法使管理者能更好地了解并认同整合系统的可行性。针对每家公司，数据经过分析后产生了不同结论。为使一般制造企业认同ABC-EVA整合系统价值并在此方面达到一致结论，下文将对这些研究结果进行比较。分析数据更具体的目标是调查在资本成本未进行分配或随意分配情况下，哪些因素可能扭曲TCA或ABC系统提供的成本信息。诸如产品生产量、规格、复杂性、材料和配置等的差异性因素往往扭曲成本信息(Cooper 1988)，因此，应仔细地分析可能导致资本分配扭曲的这些因素。通过追踪产品对象的作业成本及运用多重的作业成本动因分析，ABC系统可能排除成本信息失真的情况。然而ABC系统未对资本成本加以考虑，随意分配资本成本将导致信息失真情况的出现。另外，标准ABC系统下的成本分析只考虑直接费用和经营成本，只根据经济利润做出经营决策或随意分配资本费用至成本对象，管理人员有时将做出错误的经营决策。5