| | | | | 作业成本法与经济增加值的整合系统——理论分析与案例研究 | | | 潘飞;沈红波;郭浩环 | | | 把经济增加值引入作业成本法,阐述作业成本法与经济增加值的结合使用及整合步骤。通过对整合系统与传统成本法各自提供的成本信息的比较,论证作业成本法与经济增加值的结合使用是一个更有效的战略决策方法。
【作者单位】：上海财经大学会计与财务研究院 上海200433(潘飞);上海财经大学会计学院 上海200433(沈红波;郭浩环)
【关键词】：作业成本法(ABC);经济增加值(EVA);资本成本
【基金】：教育部人文社会科学重点研究基地重大项目(05JJD630002)
【分类号】：F275
【DOI】：cnki:ISSN:1004-4892.0.2006-03-011
【正文快照】：
过去的两个世纪以来,西方管理会计实务发生了革命性的巨变:从传统的注重以财务导向的决策分析和预算控制,转变为强调股东价值创造的多元化动因的确认、计量以及管理的战略性方法体系。尤其是到了二十世纪九十年代中期,管理会计进入了发展的第四个阶段,即更多的强调战略性价值的创造[1]。相应的,各种旨在促进价值创造的新管理会计技术也不断引进,最具代表性的有作业成本法与作业管理(ABC和ABM),平衡计分卡(BSC),经济增加值(EVA)等。管理会计技术的使用是为了充分发挥管理会计的功能,从而服务于企业价值最大化的目标,因此如何有效地使用… | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | An Integration System of ABC and EVA——Theoretical Analysis and Case Study | | | PAN Fei~1;SHEN Hong-bo~2;GUO Hao-huan~2(1.Institute of Accounting and Finance;Shanghai University of Finance and Economics;Shanghai 200433;China2.School of Accounting;Shanghai University of Finance and Economics;Shanghai 200433;China) | | | This paper introduces EVA into ABC and explains the combination and integration procedures of ABC and EVA.Based on the comparison of cost information provided by the integration system and the traditional costing system,it is found that combined use of ABC and EVA is a more effective tool of strategic decision.
【Keyword】：activity based costing(ABC);economic value added(EVA);capital cost |
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