【正文】 據(jù)直接人工小時(shí) 分配 各費(fèi)用至各產(chǎn)品 線 。諸如產(chǎn)品 生產(chǎn)量 、 規(guī)格 、復(fù)雜性、材料和 配置等 的差異性因素往往扭曲成本信息 (Cooper 1988)，因此，應(yīng)仔細(xì)地 分析 可能導(dǎo)致資本分配扭曲的這些因素。 Needy, 1999c)(此方法學(xué)的發(fā)展是為了更高效地實(shí)施小企業(yè)環(huán)境下 ABCEVA整合系統(tǒng)，欲了解關(guān)于其更詳細(xì)的信息，感興趣的讀者可參考引文。 系統(tǒng) 設(shè)計(jì)階段的準(zhǔn)備 工作中 ， 提供各 管理者 整合 作業(yè)成本法和經(jīng)濟(jì)增加值 的文件 及成功實(shí)施 整合法的 公司案例 ，各 管理者已經(jīng)熟悉了 ABCEVA整合系統(tǒng)。 Roztocki amp。 關(guān)鍵字 作業(yè)成本法 ； 經(jīng)濟(jì) 增加值 ；戰(zhàn)略管理 引言 在 當(dāng)今的 企 業(yè)環(huán)境 下 ，面對(duì)國(guó)內(nèi)和全球市場(chǎng)上劇烈的競(jìng)爭(zhēng)，為了增強(qiáng)他們的 市場(chǎng) 能力，許多制造企業(yè)實(shí)施戰(zhàn)略管理工具。 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 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 3 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 were then pared in order to reach a conclusion about the value of the Integrated ABCEVA System for manufacturing panies in general. 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 plexity、 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) cost 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, 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. A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABCEVA System at two small manufacturing panies is presented. The managers of the panies wished for their pany names to remain anonymous. Therefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both panies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both panies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing pany with app