【正文】 1 中文 4397 字 出處： Pacific Conference on Manufacturing Proceedings, SouthfieldDetroit, MI, USA.–2020.–September. 2020: 68. 外文文獻(xiàn)原稿和譯文 原 稿 THE RESEARCH OF INTEGRATED ACTIVITYBASED COSTING AND ECONOMIC VALUE ADDED SYSTEM AS A STRATEGIC MANAGEMENT TOOL Narcyz Roztocki State University of New York ABSTRACT This paper describes a field study which examines the implementation of an integrated ActivityBased Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard ActivityBased Costing methods. Furthermore, the findings from two small panies show that there liability of cost information obtained 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 of a homogenous capital cost allocation are also examined. Finally, the impact of this integrated approach on the decisionmaking、 strategic planning and longterm business performance of the two participating panies is discussed. KEYWORDS ActivityBased Costing。 Economic Value Added。 strategic management Introduction In today’s business environment, many manufacturing panies are facing a fierce petition in domestic and global markets implementing strategic management tools, in order to increase their petitiveness. ActivityBased Costing (ABC) and Economic 2 Value Added（ EVA） are two such 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 financial efficiency. In recent years, some researchers have proposed that ABC should be bined with Economic Value Added to create an integrated costing and performance system(Hubbell, 1996a。 Hubbell, 1996b。 Cooper amp。 Slagmulder, 1999。 Roztocki amp。 Needy, 1999c). The ABC ponent of this integrated system would focus on operating expenses while the Economic Value Added ponent 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 study at two small manufacturing panies where three different costing systems (Traditional Cost Accounting, ABC, and the Integrated ABCEVA System) were used to obtain product cost information. The results they yielded were pared. The main focus of this analysis was to identify factors that lead to distortions in product cost information in both the Traditional Cost Accounting (TCA) and mon ABC systems and to demonstrate the reliability of product cost information in the Integrated ABCEVA System. Methodology A field study was chosen as the main research methodology. The field study was carried 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 bining ABC with Economic Value Added and examples of successful implementation in panies were given. Then, in the first phase, an Integrated ABC and EVA System was designed for each participating pany. In the second phase, the individually tailored Integrated ABCEVA Systems were implemented, alongside existing costing and accounting systems. During these initial phases, methodology developed by researchers from the University of Pittsburgh and the 3 State University of New York at New Paltz was applied. (For more details about this methodology, which was developed in order to more efficiently implement the Integrated ABCEVA 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 fourth phase, the collected data was analyzed. Using the stepbystep 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 enabled the managers to better understand and appreciate the consistency of the system. The data analysis yielded individual findings for each pany. These findings