加强物流管理 降低物流成本 开辟第三利润源

随着全球经济一体化进程的加速,第一利润源和第二利润源的发展走向枯竭,加之欧美等发达国家物流管理理念的引进,我国企业也开始把目光投向了降低物流成本这个第三利润源。企业要在激烈的市场竞争中保持长久的竞争优势,就应当从战略高度积极实施物流成本控制。     

The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption

This paper examines the associations between product diversity, usage of advanced manufacturing technologies (AMT) and activity-based costing (ABC) adoption. Theory strongly suggests that product diversity is a major determinant of the demand for ABC systems. To date, the results of empirical research on the relationship between product diversity and ABC adoption have generally been inconclusive, however, suggesting that there either may be no strong relationship, or that methodological issues may have prevented researchers from consistently finding it. Using a dataset of survey responses from 191 Dutch, medium-sized manufacturing firms, this paper re-examines the relationship between product diversity and ABC adoption. Improving upon the measurement of product diversity and distinguishing between ABC adoption and use, it examines whether the relationship is curvilinear (inverted U-shaped) and/or moderated by usage of AMT. The paper contributes to the literature by showing that, consistent with the underlying theory, product diversity, on average, is positively related to both ABC adoption and ABC use, but also that these relationships are indeed inverted U-shaped and that the relationship with ABC use is negatively moderated by usage of AMT.     

Target Costing,Business Model Innovation,and Firm Performance: An Empirical Analysis of Chinese Firms

Market orientation theory was used to relate the implementation of target costing systems and business model innovation to firm performance using a sample of 189 electronics and information industry manufacturers in China. As expected, the implementation of target costing was positively associated with both business model innovations and firm performance. Further, the diversity of product development teams was also crucial. It positively moderated the association between target costing and business model innovation. Finally, the business model innovation was positively related to firm performance. Copyright © 2012 ASAC. Published by John Wiley & Sons, Ltd.     

成本动因选择的实证比较研究

文章从成本动因入手,分析Carsten提出的成本动因组合替代模型,将该方法与Babad和Balachandran提出的两成本动因合并理论进行比较,得出成本动因组合替代模型的准确性更高.文中就模型中的权重分配提出了使用回归分析的方法,完善了成本动因的合并,在此基础上用一个数值算例来解释.     

The value of distorting overhead cost allocations in an agency setting

This paper shows a strict demand for suitably chosen inaccurate overhead cost allocations in an agency model in which a profit centre manager is in charge of production cost containment and pricing decisions. Given exogenous restrictions on the compensation scheme, the use of distorted overhead costs by transforming the performance measure into an ‘accounting profit’, helps calibrate incentives for the manager. The paper derives conditions for under- or overallocation of overhead costs to products. Generally, underallocation is preferable if the riskiness of quantity is strongly positively related with price and unit cost of a product, or if the product is relatively more price-sensitive.     

对作业成本法在物供业应用的现实思考

作业成本法又叫或作业量基准成本计算方法,是以作业为核心,确认和计量耗用企业资源的所有作业,将耗用的资源成本准确地计入作业,然后选择成本动因,将所有作业成本分配给成本计算对象(产品或服务)的一种成本计算方法。作业成本法的优点在业界是有目共睹的,但我国自从20世纪90年代开始引入作业成本计算方法后,至今完全采用的企业屈指可数。     

基于作业成本法的A公司物流成本优化研究

本文以A公司为例,从该企业物流成本管理的现状及其存在问题上入手,使用作业成本法核算该企业的真实、客观的成本构成。结合核算结果,寻求控制企业物流成本和优化企业物流管理的途径,最后为企业的物流成本优化的具体措施提出一些建议。     

Researching accounting in health care: considering the nature of academic contribution

As academics we naturally seek to address interesting and important questions. Our concerns for rigour drive us to work from generally accessible preoccupations towards more narrowly and precisely defined questions however. Such specialisation is properly understood as a source of strength in our knowledge. The growing impact of governance mechanisms surrounding journal rankings threatens this strength by attacking our abilities to produce, but also to integrate, the specialised contributions that we make however. This article will expand upon this basic argument and further elaborate it through a discussion of the academic literature around costing in health care.     

Management accounting in Europe: a view from Canada

On the basis of a reading ofManagement Accounting: European Perspectivesedited by Al Bhimani (1996) there appears to be no historical pan-European perspective on management accounting. However, following the advent of the relevance lost and strategic cost management movements, and especially activity-based costing, there does seem to be emerging a certain homogeneity in European management accounting practices. This commentary questions the intellectual and practical basis for these movements and activity-based costing. It also identifies some of the particular achievements of European management accounting researchers which are not covered in the book.