【正文】 ely 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 4 “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 approximately 30 employees. Company X’s main products lines were Overlays、Membranes、 Laser、 Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the pany from the previous ownermanager who had retired. At the time of the study, the pany was managed by its former vicepresident, who was supported by a threeperson management group. Investors were primarily concerned with financial performance rather than daily decisionmaking. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines。 Roztocki amp。 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。根據(jù)直接人工小時(shí)分配 各費(fèi)用至 各產(chǎn)品 線 。 TCA和 ABC系統(tǒng)的本質(zhì)導(dǎo)致資本成本的任意分派。 當(dāng)使用 ABCEVA整合系統(tǒng)所產(chǎn)生的結(jié)果呈現(xiàn)在 X公司管理層時(shí)，他們感到很驚訝。 對(duì) 在 TCA系統(tǒng)下計(jì)算得到的數(shù)據(jù) 和 ABC系統(tǒng)下被 認(rèn)為能產(chǎn)生高效益的馬達(dá)和馬達(dá)零件產(chǎn)品實(shí)際上 卻 沒(méi)能創(chuàng)造任何經(jīng)濟(jì)價(jià)值的事實(shí)， Y公司的管理層感到特別驚奇?？傊?實(shí)際 研究證實(shí)， 以 ABCEVA整合系統(tǒng)形 式 存在 的財(cái)政業(yè)績(jī) 和成本系統(tǒng)的整合，將幫助制造企業(yè) 制定更為 有效的長(zhǎng)期經(jīng)營(yíng)戰(zhàn)略。因?yàn)轳R達(dá)和馬達(dá)零件產(chǎn)品的經(jīng)濟(jì)增加值只有輕微 的 負(fù)數(shù)，經(jīng)理相信 小幅度提高產(chǎn)品 價(jià)格 ， 將使馬達(dá)和馬達(dá)零件產(chǎn)品成為價(jià)值創(chuàng) 造 者。了解到覆蓋物產(chǎn)品是唯一創(chuàng)造經(jīng)濟(jì)價(jià)值的產(chǎn)品，他們考慮加大對(duì)這個(gè)產(chǎn)品的市場(chǎng)力度。 按照所述的方法學(xué)部分，例如生產(chǎn) 量 、產(chǎn)品大小，產(chǎn)品的復(fù)雜性、材料耗費(fèi)和配置 各因素 將可能 扭曲成本信息。 1 X 公司 X公司，位于匹茲堡，賓夕法尼亞，是一家大約有 30名員工的小制造企業(yè)。 第四階段，分析收集的數(shù)據(jù)。整合系統(tǒng)中的 ABC注重經(jīng)營(yíng)成本 ,經(jīng)濟(jì)增加值注重資本成本 ，而這個(gè)企業(yè) 戰(zhàn)略管理整合系統(tǒng) 卻 能估算在產(chǎn)品生產(chǎn)、 工作 或者服務(wù)過(guò)程中發(fā)生的所有費(fèi)用。The highest distortion in product cost between the TCA and ABCEVA systems was observed in Company Y, which had the higher operating costs. In the case of Company Y, the ABC ponent of the Integrated ABC EVA System was able to trace operating cost accurately, pared to the TCA system which simply allocated operating cost based on direct labor hours. 5 CONCLUSIONS The findings for both panies are highly similar. These findings confirm that traditional accounting systems often provide inaccurate、 inplete and unreliable cost information. Arbitrary allocation of operating and capital costs may often lead to distortions in product cost. Furthermore, the results suggest that the ABC system alone, though able to manage operating expenses and shows deficiencies, especially when capital investments are substantially diverse. When capital investments are substantially diverse (because of variation in production volume, technology, setups, materials or product plexity, for example), the ABC system is no longer a reliable strategic management tool for successful decision–making. The managers of each pany in the field study expressed great satisfaction with the reliability and pleteness of the Integrated ABCEVA System. They regarded the System as a very useful strategic managerial tool. As a result of this implementation, the managers also changed certain corporate policies. These changes included adjustments in product costing、 marketing strategies and perception of customer profitability. Overall, this field study demonstrated that the integration of a costing system with a financial performance measure in the form of Integrated ABCEVA System will help manufacturing panies make an effective longterm business strategy. 10 譯 文 作為戰(zhàn)略管理工具的作業(yè)成本法和經(jīng)濟(jì)增加值 的 整合 研究 Narcyz Roztocki紐約州立大學(xué) 摘 要 本文 針對(duì) 兩家小制造公司的作業(yè)成本法和經(jīng)濟(jì)增加值整合系統(tǒng)的 應(yīng)用進(jìn)行案例分析 。 Cooper amp。 Hubbell, 1996b。 Roztocki, Valenzuela, Porter, Monk, amp。公司的管理層希望他們的公司名稱保持匿名。為 實(shí)現(xiàn) 成本控制和利潤(rùn)規(guī)劃的目標(biāo)， Y公司的管理層對(duì)運(yùn)用 ABCEVA整合系統(tǒng) 極 感興趣。將資本成本增加到 在 ABC系統(tǒng) 下 得出的產(chǎn)品成本后，成本最大的 變動(dòng) 在覆蓋物 產(chǎn)品 中體現(xiàn)出來(lái) (高出+%)，而最小 變動(dòng) 在組合應(yīng)用平臺(tái)軟件產(chǎn)品 中體現(xiàn) (高出 + %)。