后现代组织理论与作业成本法的整合研究

后现代组织是20世纪80年代开始由变革浪潮催生的新型组织,这种新型组织突破了20世纪初设计成本系统的关键假设,制造成本法所产生的成本信息相关性消失,作业成本法作为备选方案被运用。本文认为,后现代组织理论与作业成本法之间存在理论上的逻辑关系,对其进行整合研究不仅具有理论价值,也具有现实意义。

The Research of Imtegrating Postmodern Organization Theory and Activity-Based Costing

The postmodern organization is a new organizational from,which has been generatin from organizational change wave since 1980's and has been destroying the key hypothesis designed the cost system in the early 20 century.The relevance of information made by manufacture costing has been losing.As an alternative,the activity-based costing has been put forward.In this artide we consider that there is certain logical connection between postmodern organization theory and the activity-based costing,and there is theoretical and practical importance to integrate them.