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A positivist investigation into the use of ABC accounting and its effect on return on assets

论文作者:www.51lunwen.org论文属性:课程作业 Coursework登出时间:2012-11-06编辑:anne点击率:6495

论文字数:4724论文编号:org201211051202336248语种:英语 English地区:英国价格:$ 33

关键词:Activity-Based CostingaccountingEmpirical research is

摘要:基于活动的成本核算(ABC)是一种新的成本管理方法,在美国,英国和其他西方发达国家在20世纪70年代有所上升。Activity-Based Costing (ABC) was a new method of cost management which rose in the U.S. Britain and other Western developed countries in the 1970s.

使用ABC会计和资产收益率的实证调查

1. Introduction

Its emergence conformed to the requirements of high-tech environment for accounting information system, which was a new development of the Western management accounting. There were three scholars who have made outstanding contributions to its emergence and development. First, Kolher’s activity accounting, Kolher’s (1952) activity accounting thought mainly came from the thinking for activities of hydropower in 1930s. In the process of hydro-electric power production, the costs for direct labor and direct material were very low, while the proportion of indirect costs was relatively high, which had the fundamental impact on the traditional cost accounting method, which allocated overhead costs in accordance with the proportion of working hours. The reason is that the traditional costing method presupposed a premise, namely: the direct cost accounted for a high proportion in the total cost. Kolher’s activity accounting thought was the first method which introduced the concept of activity in accounting and management and had been considered as the seed of ABC. The second was Staubus, who was the second scholar who studied of ABC, he proposed a series of concepts of ABC (Staubus, 1954). The third was Kaplan. The studies on ABC rose completely in the late 20th century. At that time, the degree of computer-driven production automation and intelligent had been increased continuously, there was a general decline in direct labor costs, indirect costs relatively increased, which had obviously broken through the assumption of ‘the larger proportion in direct cost’ in manufacturing costing. In addition, the analysis of traditional management accounting was mainly based on the traditional cost accounting, hence its derived information had little significance for reflection and guidance for practice, its pertinence had been greatly diminished. In this context, Kaplan (1986), who was a professor of Harvard University, put forward ABC in his book. As Kaplan’s and other experts’ researches for ABC was specific and complete, which had been looked on as the systematic cost and management theory and widely publicized, ABC is a scientific, advanced costing method, which is also a comprehensive cost management system integrated by costing and cost control, it combines with activity management, process management and other advanced management ideas to form an integrated management system. Scholars’ researches on ABC is no longer limited to the systematic introduction and theoretical analysis on it, but transforms to its application in practice from the theoretical analysis, more importantly, it has been taken as a more sophisticated method of cost management to be applied in a more broader range.
Empirical research is more progressive when it compares with normative research, it introduces ABC research from a purely theoretical study to a combining of theory and practice, it can be said that the use of empirical research in ABC research enables ABC research make a big progress. However, with in-depth research, the shortcoming of empirical research is also increasingly apparent; a new research method of ABC research also produced, that is, field research. This paper reviews the evolution history and status of empirical research in ABC research and analyzes the inevitability of the transformation of empirical research to field research.

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