A Case Study of the Implementation of Activity-Based Costing in China
作者单位：Accounting and Finance Business School University of Newcastle United Kingdom
会议名称：《中国会计学会第六届理事会第二次会议暨2004年学术年会》
会议日期：2004年
学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理]
关 键 词：activity-based costing Chinese management accounting development ABC implementation
摘 要：正Until now,the research of Activity-Based Costing（ABC） has mainly focused on organisations in the *** has learnt about the applicability of ABC in a Chinese organisational *** study aims to bridge this gap by investigating the implementation of an ABC system at Xu Ji Electric Company（Xu Ji） in the People’s Republic of *** to fierce external competition on price and internal pressure for appropriate cost drivers for performance measures,Xu Ji has piloted an ABC system implementation in one of its production *** management support,which has been identified as one of the main success factors in ABC implementation literature,is evidently the main factor in Xu Ji’s ABC *** addition,the findings indicate that Xu Ji’s‘top-down’instigation coupled with a high proportion of professionals may contribute to a relatively high level of diffusion of this relatively new accounting *** main obstacles to Xu Ji’s ABC implementation may lie in a lack of ’know-how’ in ABC software development and relevance of ABC information to performance measures.