基于经济增加值（EVA）的时间驱动作业成本法的研究

传统作业成本法在发挥一定优势的情况下,也暴露出了存在的缺陷。时间驱动作业成本法基于此被提出,一定程度上解决了传统成本法的不足之处。但是在该方法仍没有实现实际意义上的完全成本理论,忽略了企业的资本成本,本文引进了经济增加值这个管理会计工具,结合公司具体案例阐述了EVA基础上的时间驱动作业成本法的应用。     

基于EVA(经济增加值)的作业成本法研究

在当今激烈竞争的市场环境中,单纯的作业成本信息,由于忽视资本成本,已不能使公司获得长期的竞争优势和盈利能力。要克服作业成本法的内在缺陷,应将作业成本法与经济增加值结合起来进行应用。为了改进作业成本法成本信息的决策有用性,应该将作业成本法与经济增加值(EconomicValueAdded,EVA)结合起来,本文试图对传统作业成本法忽视资本成本、低估产品成本的情况进行矫正。     

ICC模型在我国商业银行成本核算中的应用

作业成本法(ABC)提供相对准确的产品经营成本信息,经济增加值(E-VA)强调计量资本成本的重要性。集成成本计算(ICC)模型运用经济增加值(EVA)原理对作业成本法(ABC)进行了改进,将作业成本法忽视的资本成本纳入了成本管理过程,可以为管理者提供更为准确的成本信息。本文阐述ICC模型的基本原理,并结合实例探讨其在商业银行成本核算中的实施步骤、应用结果及其对经营决策的影响。     

作业成本法在S公司中的应用研究

作业成本法,可以在一定程度上弥补传统成本法的不足之处.本文通过运用传统成本法与作业成本法对S公司的成本进行核算,指出作业成本法较之于传统成本法对S公司成本核算更有优势,为公司的成本控制方法的改进提供建议.     

作业成本法在管理会计中的应用

随着企业精细化时代的到来,传统的成本分配方法已经不能满足企业对成本管理更加精确的需要,作业成本法产生和发展并在我国开始实施.作业成本法以自己独特的财务思想和分配方法形成了与传统成本分配截然不同的成本分配过程,并对传统成本分配提出了挑战与机遇.     

作业成本法在管理会计中的应用

随着企业精细化时代的到来,传统的成本分配方法已经不能满足企业对成本管理更加精确的需要,作业成本法产生和发展并在我国开始实施。作业成本法以自己独特的财务思想和分配方法形成了与传统成本分配截然不同的成本分配过程,并对传统成本分配提出了挑战与机遇。     

对现行成本核算方法的战略性思考

本文通过揭示我国现行传统成本管理方法的弊端入手,分析战略成本管理的内涵和特点,阐述了战略成本管理下运用作业成本法核算的必要性,并对企业如何站在战略的高度运用作业成本法进行了探讨.以期对企业实践具有一定的借鉴意义.     

作业成本管理法

作业成本法作为一种成本管理方法,能够向银行管理层提供各项主要作业的多维信息,有助于对客户进行分类管理,降低银行营运成本.哈佛大学著名会计学家,作业成本系统的创始人之一罗伯特·科普兰指出,传统成本制度中的80/20法则(80%的利润来自于20%的产品或客户),在作业成本制度下会令人惊奇的变成225/20法则(20%的产品或客户竟然产生了225%的利润).这表明,许多产品或客户实际上正在侵蚀着银行的利润,而这一点在传统成本系统下是无法察觉到的.     

作业成本法与企业成本控制管理

成本控制是成本管理的核心,是企业取得成本领先、赢得竞争优势的保证。本文通过分析传统的成本核算中存在的问题,介绍作业成本法下成本控制的理念,分析实施作业成本法下成本控制需注意的问题,为企业推行成本控制和管理改革提供建议。     

实例分析公立医院成本管理中作业成本法的应用

随着我国医疗体制改革的不断深入,公立医院管理层的综合治理水平也得到了很大提高,这为医院实施成本管理提供了一个很好的机会.只要正确掌握成本管理的先进理念,在正确的模式推动下,结合医院的实际情况,制定具有可操作性的管理目标、实施计划,成本管理工作在医院的管理实践中一定能发挥应有的作用,并为不断赶超先进医院的管理水平打下基础.在我们实践过程中发现与传统的成本计算方法相比,虽然作业成本法具有一定优势,但是也有其自身不可回避的缺点,即耗时长、计算过程复杂等,必需依靠完善的信息系统支持才能实现.这些因素直接导致作业成本法的实施成本过高,很多医院为节约成本主观上不愿意实施作业成本法.为了解决这个难题,中共中央国务院在关于深化医药卫生体制改革的意见中提出医院可以尝试性的应用作业成本法和传统成本法相结合的核算模式.在这个模式下,公立医院要构建以作业成本法为基础的成本控制体系,逐步引入作业成本法,故本文以A医院为例,对该公立医院成本管理现状及其存在的问题进行分析,引入作业成本法,并对其具体医疗项目中作业成本法的应用进行分析,以加强医院成本管理效率,促进作业成本法在公立医院中的应用.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

Cost accounting standard and cost accounting systems in Japan. Lessons from the past - recovering lost traditions

This paper aims to show two things. The first is how Japanese culture has contributed to the development of Japanese cost accounting history. The second is to reveal the research possibilities of cost accounting history. This paper also reviews the salient features of several important examples of these aspects of cost accounting practice in Japan. It therefore explores, through some practical illustrations, how and why Japanese cost accounting differs from that found in the West.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

Shared Standard Setting in the Public Interest:A Strong Model

正The last two decades have been a definitive era in the evolution of the accountancy profession.In the wake of major corporate scandals at the turn of the century,an international public debate arose on the need for more effective and well-considered regulation;this debate then reignited during the global financial and sovereign debt crises.     

HOW TO PUT TOGETHER A COMPLETE PACKAGE

正Many Institute members know they cannot rely purely on technical knowledge and business acumen to remain competitive.As soft skills are increasingly important,Jemelyn Yadao finds out how CPAs can maintain