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he more complex PMS is costly and time consuming. Comparing to profit margin, BSC requires numerous information and the implementation involving experiment and improvements from time to time. Assiri et al.(2006) has examined the factors when implementing BSC. Training is second important factor among the nineteen, which is requiring huge investment. Apart from that, the validity of the information is doubtable. In addition, Mangena (2010) convince that BSC has lacked to integrate the PM to performance management, and difficulty of KPI identification. Furthermore, Bhimani et al. (2008: p.211)indicate other two proposals in this context. They are changing the performance evaluation period and cautious budgeting and build excess stock to reduce management freedom. To conclude, if the company want to apply the BSC and other systems, it is better to outsource the service or do the training first, as we indicate in the first question.

成本核算体系-3. Costing system

The usage of the absorption costing is problematic in Apple plc. This kind of system does not emphasize on the fix cost or overhead, because absorption costing based on the direct-labor production and is not suitable for the contemporary environment, which is using automated technology and huge investment in fix assets(Proctor, 2002). Therefore, the overhead absorption depends on volume and neglects the non-volume related activities. This arbitrary nature results in the inaccurate product costs and misleading the decision making. As Kaplan and Cooper (1998, cited by Proctor, 2002)'s research indicate the high-volume and low-complexity products are overcosted while the low-volume and high complexity ones are undercosted. Overall, the absorption costing is not adequate in the context of high overhead, multiple products and multiple shared processes (Mangena, 2010b).

Hence, new costing methods should be taken into consideration, such as the activity-based accounting, marginal costing, relevant cost and variable cost. Here, ABC is proposed, since the ABC information can aid the decision making in different way (Bhimani et al., 2008). The ABC is concerning four key aspects (Mangena, 2010b). The first is support cost is nothing to do with the volume. Secondly, support costs will respond to the complexity. Thirdly, the activities cause costs and finally, products or services consume activities. The traditional costing system is improved by the ABC trough the calculation and apportion by activities.

To start with, the comparison between the traditional costing and ABC is best evidence to affirm the rational of the ABC for Apple plc (see Figure3) There are two point emphasized in the figure. For one thing, it is the different cost pooling, which ABC based activity analysis provide the flexibility to gather the superior cost information. For another thing, the ABC adopts multiple cost drivers to avoid the insufficient and one-sided information, while the absorption costing primarily depends on volume. These all manifest the ABC is a profitability measure which can provide the accurate product cost for control and decision making.

The Mangena (2010b) argue that there are four kinds of situation that can be benefited from the ABC. The first is that the overheads play an important role in the total cost. Secondly, the volume is not a cost driver, due to the new technologies and short life cycle. Third is the c