价值会计基础管理研究 [4]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2014-06-13编辑:lzm点击率:11402
论文字数:4652论文编号:org201406131738211288语种:英语 English地区:中国价格:免费论文
关键词:价值会计基础manangement accountingmaximum valueassignment范文organizational goals
摘要:The paper has reviewed many literatures on the value based management of management accounting. The complete framework of the value based management theory has been shown in this literature review.
e of control system is to promote the real action of agents consistent with the agreement action of clients. If the final goal of clients is maximizing the shareholders’ value, the control system should pay attention on the action which could enhance the shareholders’ return. The process of value based management has developed this theory by focusing on the “value motivation” of financial and operating which could increase the shareholders’ value. The determination of such motivations and their correlation also help to determine the actions or the motivations which caused by the cost increasing or the income changing. The resources allocation, the performance measurement and the design of information system will be improved by these actions. Researchers concentrate their research in three parts of this area which are the activity based accounting (ABC); the strategy cost management (SCM); the balance score card (BSC).
The research of activity based accounting importance to the ability of the relative indicators of non-production to forecast the manufacturing costs (Cooper and Kaplan, 1991). The main research of this type of literatures is that how the increasing understanding of costs motivations will improve the allocation of the manufacturing cost, then the decision making will also be improved. So far, the most studies has tested whether the non-production cost motivation of activity based accounting could explain the most manufacturing cost or not. In addition, this type of view has been confirmed effectively. For instance, according to the result of analysis by Fisher and Ittner (1999), although the direct labors cost (alternative variable of yields) could been control, the complex variables also significant correlative with the manufacturing costs; Macarthur and Tranahan (1998) have found that the level of complexity of hospitals and the level of manufacturing cost for maintaining this type of complexity has been determined in the same time by using the data from hospitals; Itner and other researchers (1997) has found that the above indicators and the units, batches and the product maintenance category of the “framework of manufacturing cost hierarchy” (suggested by Cooper and Kaplan, 1991) is corresponding by analyzing the numerous manufacturing index PCA.
The literatures of strategy costs management have extended the concept of activity based accounting, except emphasize the structure motivation of manufacturing costs (e.g. the size and scope of organization, the level and type of techniques and the category strategy and so on), and also emphasize the “execute” cost motivation which is based on ability of the organization efficient to execute their business activity (working group participation, the relationship between customers and supplier, the products and the design of manufacturing process…) (Shank and Govindarajan, 1994; Shields and Young, 1995).
The conception of balance score card has continue developed on the basis of analysis of costs motivation, it emphasized that the measurement of performance should be based on the multidimensional “value motivations” which include the financial performance , customers’ relations, process of internal business, study and innovation (Kaplan and Norton, 1996). Researches in this field often measure the non-financial indicator is the leading indicator of financial indicator or the future financial performance motivation. For example, according to the resear
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