【正文】 level but by trade union officials at the local or District level. The decisions at the District level include basic pay agreements with nonBTEA firms, productivity agreements at individual mills, and issues of working conditions, health and safety, and redundancies and closures. The individual Districts within the ATWU are each managed by a fulltime paid union official known as the District Secretary and since the vast majority of collective bargaining decisions are made by District Secretaries, these were chosen as the subject for our empirical investigation. In 1979 there were seventeen Districts within the ATWU. Most of the Districts represented all the ATWU members working in one geographical area, although in some cases there were separate Districts for spinning and weaving and in other cases one Secretary had responsibility for more than one District. At the time of the study the total number of District Secretaries was eighteen. The membership of the ATWU at that time was 42,000 (it has since fallen to 30,000) while the size of individual Districts ranged from 500 to 5,000. Membership of the ATWU, and consequently of the individual Districts, has been declining dramatically in the last twenty years reflecting the continuing contraction of the Lancashire cotton industry. The contraction of the industry has caused earnings to decline relative to the average for manufacturing industry as a whole and has resulted in the closure of many mills and entire panies. In addition, the production process is still quite laborintensive with the result that productivity as measured by net output per employee pares unfavorably with other industries. In short, both the industry and the union are in a state of severe decline and it is this decline which provides the backcloth to our study of information disclosure in a collective bargaining context. Structured interviews using a precoded questionnaire were conducted with sixteen out of the eighteen District Secretaries in post during August and September 1979. The content of the questionnaire was initially determined from the normative models of trade union decision making found in Cooper and Essex and Foley and Maunders Subsequently, a pilot survey of three District Secretaries was carried out to identify the most mon decision areas and information sources for inclusion in the main questionnaire. The pilot survey also ensured that no major decision areas or information sources which may have been specific to trade union officials in the Lancashire cotton industry were accidentally omitted. The final questionnaire used in the structured interviews identified seven sources of information which were available for use by the District Secretaries and these sources are presented very few panies in the Lancashire cotton industry publish employee reports and consequently only five District Secretaries could recall ever receiving copies directly from any of the panies in their District. Once again, it was the large or publicly quoted panies which produced and sent out employee reports to the District Secretaries and, just as for the published annual reports, the information was presented only for the group as a whole. All the District Secretaries who received a pany39。 the actual use of corporate accounting information in the collective bargaining decisions of the ATWU。顯然，從決策來看，會(huì)計(jì)信息應(yīng)分列集體協(xié)商談判。當(dāng)然，缺乏理解的工會(huì)官員也可能是由于他們有很少或沒有培訓(xùn)財(cái)務(wù)事項(xiàng)。首先，這一結(jié)論是高度敏感的定義，會(huì)計(jì)信息由于一些包含財(cái)務(wù)數(shù)據(jù)信息來源，例如工作的研究報(bào)告，被經(jīng)常提及的具體決策。然而，pope和peel認(rèn)為，自愿披露將導(dǎo)致更現(xiàn)實(shí)的工資結(jié)算，由于缺乏信息，在最初提出索賠的工會(huì)談判中增加了不確定性和一些對高層的偏見。其中有一些不和諧之音，例如，會(huì)計(jì)報(bào)表是難以理解的，特別是一個(gè)高水平功能的決策類型與決策者參與的工會(huì)的制作出得會(huì)計(jì)報(bào)表。公司須披露所有要求的資料包括工會(huì)代表和不造成重大損害的公司。試點(diǎn)調(diào)查的前提是不會(huì)意外消失的重大決策領(lǐng)域或信息來源。會(huì)員國的atwu當(dāng)時(shí)是42000（它已經(jīng)降到30000）而大小個(gè)別地區(qū)范圍從500到5000。 合并的紡織工人聯(lián)盟（atwu）是最近在1974成立，但它的起源可以追溯到第十九個(gè)世紀(jì)。參考文獻(xiàn)[1].徐鳳菊. 基于ABCM的企業(yè)成本管理集成系統(tǒng)的概念架構(gòu)研究[J]. 武漢大學(xué)學(xué)報(bào):哲學(xué)社會(huì)科學(xué)版,2006 (1) : 69 72. 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[5].徐鳳菊, ABM在我國企業(yè)的應(yīng)用瓶頸與對策[J]. 會(huì)計(jì)之友, 2003(10): 1819.[6].方梟, 現(xiàn)代成本控制戰(zhàn)略與方法[J]. 華東經(jīng)濟(jì)管理, 2001(05).[7].殷俊明, 王平心,吳清華, 成本控制戰(zhàn)略之演進(jìn)邏輯:基于產(chǎn)品壽命周期的視角[J]. 會(huì)計(jì)研究, 2005(3): 5358.[8].殷俊明, 王平心,吳清華, 作業(yè)成本法和產(chǎn)出成本法用于產(chǎn)品組合決策的比較研究[J]. 科技進(jìn)步與對策, 2005. 22(10):100102.[9].張玲, 基于企業(yè)價(jià)值增值角度的成本控制的探討[J]. 商業(yè)經(jīng)濟(jì), 2012(03).[10].屈航, 淺談作業(yè)成本法的發(fā)展歷程及國內(nèi)外應(yīng)用[J]. 財(cái)會(huì)通訊, 2010(20).[11].康玉梅, 戰(zhàn)略成本控制模式探討[N]. 長江大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版), 2006(01).[12].張剛, 作業(yè)成本法與傳統(tǒng)成本法的比較與運(yùn)用[J]. 財(cái)會(huì)月刊, 2001(06).[13].王平心, 韓新民與靳慶魯, 作業(yè)成本計(jì)算、作業(yè)管理及其在我國應(yīng)用的現(xiàn)實(shí)性[J]. 會(huì)計(jì)研究, 1999(08).附表：興城水泵公司2014年成本明細(xì)表Schedule:Xingcheng pump pany 2014 cost breakdown table項(xiàng)目 全年預(yù)算（元） 全年實(shí)際（元） 實(shí)際與預(yù)算比（元）一、收入102,000,90,294,11,705,自產(chǎn)收入102,000,57,342,44,657,經(jīng)營收入32,952,32,952, 二、生產(chǎn)成本60,164,64,420,4255,（一）職工薪酬28,069,31,194,3，125,工資22,710,27,168,4,458,職工福利3,179,2,605，573,工傷護(hù)理及藥費(fèi)662,662，職工食堂支出267,267,福利費(fèi)62,62,工會(huì)經(jīng)費(fèi)100,113,13,職工教育經(jīng)費(fèi)200,23，176,基本養(yǎng)老保險(xiǎn)1,400,504,895,基本醫(yī)療保險(xiǎn)450,42,407,工傷保險(xiǎn)30,733,703,生育保險(xiǎn)4,4,（二）材料費(fèi)11,040,16,909,5,869,木材1,179,1,179,配件4,390,4,390,專用工具214,214,勞保用品26,26,建工材料801,801,其他材料856,856,（三)電費(fèi)3,600,2，935,664,（四）水費(fèi)60,118,58,（五）燃油費(fèi)800,638,161,（六）設(shè)備修理費(fèi)750,480,269,（七）車輛修理費(fèi)300,417,117,（八）折舊費(fèi)7,920,5,504,2,415,（九）運(yùn)費(fèi)24,24,（十）其他費(fèi)用2,785,5,144,2,359,辦公費(fèi)500,312,187,差旅費(fèi)500,926,426,保險(xiǎn)費(fèi)60,85,25,車輛油費(fèi)200,340,140,審設(shè)計(jì)中介服務(wù)費(fèi)400,498,98,業(yè)務(wù)招待費(fèi)310,764,454,臨時(shí)占地費(fèi)55,39,15,房產(chǎn)稅267,18,249,印花稅50,50,土地使用稅82,89,6,1排污費(fèi)210,100,110,1其他100,90,10,價(jià)調(diào)基金50,50,人防費(fèi)20,20,殘保金20,20,1勞務(wù)費(fèi)1,809,1,809,1會(huì)費(fèi)5,5,三、主營業(yè)務(wù)成本60,164,86,590,26,426,自營成本60,164,54,730,5,434,經(jīng)營成本31,860,31,860,四、其他業(yè)務(wù)成本746,746,五、庫存商品14,099,14,0