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首页> 外文期刊>International Journal of Technology Management: The Journal of the Technology Management of Technology, Engineering Management, Technology Policy and Strategy >Cost-system choice in a multidimensional knowledge space: traditional versus activity-based costing
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Cost-system choice in a multidimensional knowledge space: traditional versus activity-based costing

机译：多维知识空间中的成本系统选择：传统成本法还是基于活动的成本法

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摘要

The coopetition members in a virtual enterprise still have many aftereffects to be studied. Several questions mentioned by Mishira and Vaysman are resolved in this paper. Considering R&D and Marketing members in a virtual enterprise, the cost system choice for the R&D members is explored. The main results are (i) the expected profits of R&D members are likely to be higher when all members adopt the ABC system for whatever knowledge interval, (ii) the ABC system is likely to induce less benefits when the intra and intermember knowledge rents exceeds the gross benefits of R&D members with better knowledge provided by ABC if the marketing members are adopting the traditional cost system and (iii) given the cost system choice of marketing members and the knowledge space, adoption of the ABC system will moderate Knowledge Asymmetry (KA) and further generate higher expected profits for R&D members. Numerical examples are provided to illustrate our results.
机译：虚拟企业中的竞合成员仍有许多后遗症需要研究。本文解决了Mishira和Vaysman提到的几个问题。考虑虚拟企业中的R＆D和Marketing成员，研究了R＆D成员的成本系统选择。主要结果是：（i）在所有知识区间内，所有成员都采用ABC系统时，R＆D成员的预期利润可能会更高;（ii）当成员间和成员间知识租金超过时，ABC系统可能会带来较少的利益。如果营销成员采用传统成本系统，则具有ABC知识的R＆D成员的总收益;（iii）考虑到营销成员的成本系统选择和知识空间，采用ABC系统将缓解知识不对称（KA ），并进一步为研发成员带来更高的预期利润。数值例子说明了我们的结果。

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