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The impact of activity-based costing on organizational performance.

机译：基于活动的成本核算对组织绩效的影响。

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摘要

The focus of this study was to determine the impact of activity-based costing (ABC) on organizational performance. ABC can support the strategic management process and provide significant benefit to organizations. Empirical research has provided mixed results of ABC success, which has been the center of controversy since the 1980s. This examination utilized the contingency theory as a theoretical basis for the study. The researcher expected to find that ABC organizations succeed or fail to improve performance due to how well they fit their strategies, structures, and managerial accounting practices to the complex business environment. This study addressed the fundamental question does ABC improve organizational performance? The study found that management accounting practices could only significantly predict organizational performance, as measured by market price, EPS, and asset turnover. The results indicated that ABC organizations have higher asset turnover than non-ABC organizations. However, non-ABC organizations have higher market price and EPS than ABC organizations. The findings indicated no statistically significant differences in operating performance when either ABC or non-ABC accounting practices are used with a low-cost strategy. Finally, the results found no statistically significant differences in operating performance when ABC organizations use a strategy other than a low-cost strategy.
机译：这项研究的重点是确定基于活动的成本核算（ABC）对组织绩效的影响。 ABC可以支持战略管理流程，并为组织带来重大利益。实证研究提供了ABC成功的好坏参半的结果，自1980年代以来，ABC一直是争议的焦点。这次考试利用了权变理论作为研究的理论基础。研究人员期望发现，ABC组织成功或失败地提高了绩效，这是因为它们将战略，结构和管理会计惯例适应复杂的业务环境的程度如何。这项研究解决了ABC能否改善组织绩效的基本问题？研究发现，按照市场价格，每股收益和资产周转率衡量，管理会计惯例只能显着预测组织绩效。结果表明，ABC组织的资产周转率高于非ABC组织。但是，非ABC组织比ABC组织具有更高的市场价格和EPS。研究结果表明，当采用低成本策略使用ABC或非ABC会计惯例时，运营绩效在统计上没有显着差异。最后，当ABC组织使用低成本策略以外的策略时，结果发现运营绩效在统计上没有显着差异。

著录项

  • 作者

    Sanford, Robin A.;

  • 作者单位

    Nova Southeastern University.;

  • 授予单位 Nova Southeastern University.;
  • 学科 Business Administration Accounting.;Sociology Organizational.;Business Administration Management.
  • 学位 D.B.A.
  • 年度 2009
  • 页码 341 p.
  • 总页数 341
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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