taanalysiswastoinvestigatewhichfactorsmaydistortinformationprovidedbytheTCAorABCsystemwhencapitalcostsarenotallocatedorareallocatedarbitrarily.Becausefactorssuchasdiversityinproductionvolume、productsize、productcomplexity、materialandsetupsoftentendtodistortcostinformation(Cooper,),thesefactorsareexaminedcloselyforpossiblecapitalallocationdistortions.Bytracingoperatingcoststocostobjects,theABCsystemdtheIntegratedABC-EVASystem)wereusedtoobtainproductcostinformation.Theresultstheyyieldedwerecompared.ThemainfocusofthisanalysiswastoidentifyfactorsthatleadtodistortionsinproductcostinformationinboththeTraditionalCostAccounting(TCA)andcommonABCsystemsandtodemonstratethereliabilityofproductcostinformationintheIntegratedABC-EVASystem.MethodologyAfieldstudywaschosenasthemainresearchmethodology.Thefieldstudywascarriedoutinfourmajorphases:systemdesign、systemimplementation、datacollection,anddataanalysis.TheManagerswereabletoactivelyparticipateineachphaseofthestudy.Inpreparationforthedesignphase,managerswerefamiliarizedwiththeIntegratedABCandEVASystem.PresentationsoncombiningABCwithEconomicValueAddedandexamplesofsuccessfulimplementationincompaniesweregiven.Then,inthefirstphase,anIntegratedABCandEVASystemwasdesignedforeachparticipatingcompany.Inthesecondphase,theindividuallytailoredIntegratedABC-EVASystemswereimplemented,alongsideexistingcostingandaccountingsystems.Duringtheseinitialphases,methodologydevelopedbyresearchersfromtheUniversityofPittsburghandtheStateUniversityofNewYorkatNewPaltzwasapplied.(Formoredetailsaboutthismethodology,whichwasdevelopedinordertomoreefficientlyimplementtheIntegratedABC-EVASysteminasmallbusinessenvironment,aninterestedreadermayrefertothecitedarticles.)Inthethirdphase,datadrawnfromeachcostingsystemwascollectedfromallparticipantsandbroughttogetherwiththeresearchers’ongoingcalculations.Inthefourthphase,thecollecteddatawasanalyzed.Usingthestep-by-stepimplementationmethodologytoperformtheirowncalculations,themanagerswereabletoverifythefigureswhichwehadrecordedindependentlyandtoobservetheagreementbetweenourcalculationsandtheirs.This“handson”approachenabledthemanagerstobetterunderstandandappreciatetheconsistencyofthesystem.Thedataanalysisyieldedindividualfindingsforeachcompany.ThesefindingswerethencomparedinordertoreachaconclusionaboutthevalueoftheIntegratedABC-EVASystemformanufacturingcompaniesingeneral.ThemorespecificobjectiveofthedataanalysiswastoinvestigatewhichfactorsmaydistortinformationprovidedbytheTCAorABCsystemwhencapitalcostsarenotallocatedorareallocatedarbitrarily.Becausefactorssuchasdiversityinproductionvolume、productsize、productcomplexity、materialandsetupsoftentendtodistortcostinformation(Cooper,),thesefactorsareexaminedcloselyforpossiblecapitalallocationdistortions.Bytracingoperatingcoststocostobjects,theABCsystem本成本。另外，X公司要求相对多流动资本以支持丰富产品种类。下一个步骤将计算产品成本、分析六种产品和各成本核算系统变化情况。表和表显示了分析结果。表产品成本信息千美元产品TCAABCABC-EVA覆盖物过滤膜激光器卷标签组合应用平台软件混合零件总计表包含资本成本后产品成本信息变化产品TCAtoABC-EVAABCtoABC-EVA覆盖物过滤膜激光器+.+.+.+.+.+.卷标签组合应用平台软件混合零件+.+.+.+.+.+.总计+.+.ABC-EVA整合系统由于考虑了资本成本，计算得出总产品成本较TCA或ABC系统下所估计高出.。然而，所有产品成本差异程度是不一致。将资本成本增加到在ABC系统下得出产品成本后，成本最大变动在覆盖物产品中体现出来(高出+.)，而最小变动在组合应用平台软件产品中体现(高出+.)。从这些可以得出，ABC系统下，将资本成本随意分配到产品，所得到成本信息是不精确。例如，增加.资本成本到所有产品将扭曲X公司成本信息。当使用ABC-EVA整合系统所产生结果呈现在X公司管理层时，他们感到很惊讶。管理层熟悉曾经使用过成本核算方法，认可了研究结论正确性。了解到覆盖物产品是唯一创造经济价值产品，他们考虑加大对这个产品市场力度。相反，至于激光产品（TCA和ABC系统下，被认为是盈利，但是根据ABC-EVA整合系统下，其对股东价值具有破坏性)，管理层表示将改变产品价格制定政策，并且在减少追加成本方面做出努力。此外，他们考虑了无经济利润低产量产品外购政策(例如组合应用平台软件和混和零件)。.Y公司数据分析Y公司数据从它成本结构分析开始。同X公司分析，年，Y公司成本通过比较如表所显示直接费用(直接人工和直接材料)、营业成本(作业成本)和资本成本比例加以评估。表Y公司成本分析千美元直接成本营业成本资本成本总成本....营业成本大约占，占Y公司总成本重要部分。拥有定制产品(例如马达和发电器)Y公司，其业务需要相对高要求工程设计、产品规格和管理。因此，高资质劳动力是必要。付给这些员工高薪金就是导致Y公司相对高营业成本原因。其次，同X公司，分析在三个成本系统下得到四个产品成本信息，并提供给Y公司管理层。表和表显示此分析结果。表产品成本信息千美元产品TCAABCABC-EVA马达和马达零件破碎机控制零件混合零件总计表考虑资本成本后产品信息变化产品TCAtoABC-EVAABCtoABC-EVA马达和马达零件破碎机+.+.+.+.控制零件混合零件-.-.+.+.总计+.+.同理，ABC-EVA整合系统由于考虑了资本成本，计算得出总产品成本较TCA或ABC系统下所估计高出.，再次说明根据不同产品，成本变动是不一致。最大变动（与ABC系统下相比较)表现在破碎机产品(高出+.)，而最少变动表现在控制零件产品(高出+.)。同理可得ABC系统下，将资本成本随意分配到产品，将扭曲产品成本。对在TCA系统下计算得到数据和ABC系统下被认为能产生高效益马达和马达零件产品实际上却没能创造任何经济价值事实，Y公司管理层感到特别惊奇。在ABC-EVA整合系统下，这种收益率假设是矛盾。因为马达和马达零件产品经济增加值只有轻微负数，经理相信小幅度提高产品价格，将使马达和马达零件产品成为价值创造者。他们认为，在这个独有产品线上，公司拥有特别强大市场地位，因此涨价是可行。.总结分析表明，尤其在产品不同、制造技术和设备多样化、资本成本高情况下，ABC-EVA整合系统能提供更可靠成本信息。在参与研究公司中，X公司不仅具有更高资本成本，而且产品差异最大，结果表明在ABC系统和ABC-EVA整合系统间存在相对严重产品成本扭曲；Y公司产品作业成本更高，TCA和ABC-EVA整合系统间存在最严重产品成本扭曲。至于Y公司，与根据直接人工时数简单分配产品成本TCA系统相比，ABC-EVA整合系统中ABC能够精确地追踪生产成本。结论两家公司研究结果相当相似。这些研究结果证实传统会计成本系统经常提供不精确、不完全和不可靠成本信息。作业成本和资本成本任意分配可能导致产品成本扭曲。此外，结果显示ABC系统尽管能够计算作业成本，若单独使用将表现出缺陷，尤其当资本投资有相当大差异时。当资本投资有相当大差异时（例如，因为生产量变化、技术、配置、材料或者产品复杂性)，在长期决策制定上，ABC系统不再是一个可靠战略管理工具。在实际研究中，每家公司管理者对ABC-EVA整合系统可靠性和完整性表示非常满意。他们认为ABC-EVA整合系统是一个非常有用战略管理工具。根据实施应用结果，各管理者也改变了某些企业政策。这些变动包括产品费用、市场战略及对预期盈利性调整。总之，实际研究证实，以ABC-VA整合系统形式存在财政业绩和成本系统整合，将帮助制造企业制定更为有效长期经营战略。dtheIntegratedABC-EVASystem)wereusedtoobtainproductcostinformation.Theresultstheyyieldedwerecompared.ThemainfocusofthisanalysiswastoidentifyfactorsthatleadtodistortionsinproductcostinformationinboththeTraditionalCostAccounting(TCA)andcommonABCsystemsandtodemonstratethereliabilityofproductcostinformationintheIntegratedABC-EVASystem.MethodologyAfieldstudywaschosenasthemainresearchmethodology.Thefiel中文字出处：PacificConferenceonManufacturingProceedings,Southfield-Detroit,MI,USA.–.–September.:-.外文文献原稿和译文原稿THERESEARCHOFINTEGRATEDACTIVITY-BASEDCOSTINGANDECONOMICVALUEADDEDSYSTEMASASTRATEGICMANAGEMENTTOOLNarcyzRoztockiStateUniversityofNewYorkABSTRACTThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCostingandEconomicValueAddedSystemintwosmallmanufacturingfirms.TheresultsofthisstudysuggestthatthisintegratedapproachoutperformsbothtraditionalcostaccountingandstandardActivity-BasedCostingmethods.Furthermore,thefindingsfromtwosmallcompaniesshowthatthereliabilityofcostinformationobtainedbythisintegratedsystemincreasessubstantiallywhendifferencesincapitalusageexist.Factorsthatcouldcreatethesedifferencesincapitalusageandleadtodistortedcostinformationarediscussed.Usingactualdatafromthefieldstudy,possibledistortionstoproductcostasaresultofahomogenouscapitalcostallocationarealsoexamined.Finally,theimpactofthisintegratedapproachonthedecision-making、strategicplanningandlong-termbusinessperformanceofthetwoparticipatingcompaniesisdiscussed.KEYWORDSActivity-BasedCosting；EconomicValueAdded；strategicmanagementIntroductionIntoday’sbusinessenvironment,manymanufacturingcompaniesarefacingafiercecompetitionindomesticandglobalmarketsimplementingstrategicmanagementtools,inordertoincreasetheircompetitiveness.Activity-BasedCosting(ABC)andEconomicValueAdded（EVA）aretwosuchexamplesofthesestrategicmanagementtools.Traditionally,ABCandEconomicValueAddedmethodshavebeenusedseparately.ABChasbeenusedasacostingsystem,mainlytoimproveoperatingefficiency；whileEconomicValueAddedhasbeenusedasafinancialperformancemeasure,mainlytoimprovefinancialefficiency.Inrecentyears,someresearchershaveproposedthatABCshouldbecombinedwithEconomicValueAddedtocreateanintegratedcostingandperformancesystem(Hubbell,a；Hubbell,b；Cooper&Slagmulder,；Roztocki&Needy,c).TheABCcomponentofthisintegratedsystemwouldfocusonoperatingexpenseswhiletheEconomicValueAddedcomponentwouldfocusoncapitalcosts,however,thisintegratedstrategicmanagementsystemwouldbeabletoaccountforallcostsincurredintheprocessofgeneratingproducts、jobsorservices.Thispaperdescribesafieldstudyattwosmallmanufacturingcompanieswherethreedifferentcostingsystems(TraditionalCostAccounting,ABC,andtheIntegratedABC-EVASystem)wereusedtoobtainproductcostinformation.Theresultstheyyieldedwerecompared.ThemainfocusofthisanalysiswastoidentifyfactorsthatleadtodistortionsinproductcostinformationinboththeTraditionalCostAccounting(TCA)andcommonABCsystemsandtodemonstratethereliabilityofproductcostinformationintheIntegratedABC-EVASystem.MethodologyAfieldstudywaschosenasthemainresearchmethodology.Thefieldstudywascarriedoutinfourmajorphases:systemdesign、systemimplementation、datacollection,anddataanalysis.TheManagerswereabletoactivelyparticipateineachphaseofthestudy.Inpreparationforthedesignphase,managerswerefamiliarizedwiththeIntegratedABCandEVASystem.PresentationsoncombiningABCwithEconomicValueAddedandexamplesofsuccessfulimplementationincompaniesweregiven.Then,inthefirstphase,anIntegratedABCandEVASystemwasdesignedforeachparticipatingcompany.Inthesecondphase,theindividuallytailoredIntegratedABC-EVASystemswereimplemented,alongsideexistingcostingandaccountingsystems.Duringtheseinitialphases,methodologydevelopedbyresearchersfromtheUniversityofPittsburghandtheStateUniversityofNewYorkatNewPaltzwasapplied.(Formoredetailsaboutthismethodology,whichwasdevelopedinordertomoreefficientlyimplementtheIntegratedABC-EVASysteminasmallbusinessenvironment,aninterestedreadermayrefertothecitedarticles.)Inthethirdphase,datadrawnfromeachcostingsystemwascollectedfromallparticipantsandbroughttogetherwiththeresearchers’ongoingcalculations.Inthefourthphase,thecollecteddatawasanalyzed.Usingthestep-by-stepimplementationmethodologytoperformtheirowncalculations,themanagerswereabletoverifythefigureswhichwehadrecordedindependentlyandtoobse        1中文4397字出处：PacificConferenceonManufacturingProceedings,Southfield-Detroit,MI,USA.–2000.–September.2000:6-8.外文文献原稿和译文原稿THERESEARCHOFINTEGRATEDACTIVITY-BASEDCOSTINGANDECONOMICVALUEADDEDSYSTEMASASTRATEGICMANAGEMENTTOOLNarcyzRoztockiStateUniversityofNewYorkABSTRACTThispaperdescribesafieldstudywhichexaminestheimplementationofanintegratedActivity-BasedCost

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