文档介绍：外文文献翻译
原文:
Factors Influencing Activity-Based Costing
ess: A Research Framework
Abstract—In today’s advanced manufacturing petitive environment, accurate costing information is crucial for all the kinds of businesses, such as manufacturing firms, merchandizing firms, and service firms. Argued to be superior to the traditional volume-based costing system, Activity-Based Costing system (ABC) has increasingly attracted the attention of practitioners and researchers alike as one of the strategic tools to aid managers for better decision making. The benefits of ABC system and its impacts panies’ performance have motivated numerous empirical studies on ABC system and it is considered as one of the most-researched management accounting areas in developed countries. Previous research on ABC have examined pertinent issues related to ABC implementation such as the levels of ABC adoption in various countries, the reasons for implementing ABC, the problems related to ABC and the critical ess factors influencing ABC. This paper reviews the research on ABC carried out within the last decade, from 1995-2008, and from the review research gaps are identified. Specifically, this paper examines the selection of factors influencing essful ABC implementation, variables used by previous research and the definitions and operation analyse of the variables. The review reveals that past research concentrated mainly on behavioral, organizational, and technical variables as the main determinants of ABC ess but very little research have been done to examine the roles anizational culture and structure. Based on the research gaps identified, a research framework for future research is provided.
Index Terms—Advanced Manufacturing Environment, Activity-Based Costing, ABC ess
1. Introduction
In today’petitive and continually changing business environment, firms need to be vigilant of the impacts of the changes in the business environment and devise appropriate strategies to survive and pros