作业成本法的实施和适应性【外文文献翻译.docx

作业成本法的实施和适应性【外文文献翻译 外文文献翻译译文 原文： Activity-Based Costing Implementation and Adaptation Abstract Activity-based costing (ABC) has been much studied and much written about over the last decade. While the topic has received a great deal of coverage from a technical and theoretical standpoint, accounts of actual implementation experiences have received relatively less study. If ABC is to be an important addition 10 management practice the theory must be translated into successful implementation. This survey reports on the extent of research that applies the theory of organizational change to the topic of ABC implementation. It finds the area under-researched and makes suggestions for new studies. Introduction Ov er the course of the last decade a management tool called ―activity-based costing‖(ABC) has become one of the more widely embraced of new management methods. While its core lies in cost accounting it has attracted the attention of business managers in general and has been the subject of articles in the Harvard Business Review, Fortune, and elsewhere in the business press. And not only is it a major theme in business, it has been adopted in parts of government for instance the IRS and the Department of Defense. What began as essentially an ―accounting‖ matter has spread to the point where it affects nearly every aspect of an organization from production to marketing. In the early literature about ABC the focus was on the underlying concepts –essentia lly ―theory development‖. As the theory began to be implemented farther-reaching consequences 外文文献翻译译文 原文： Activity-Based Costing Implementation and Adaptation Abstract Activity-based costing (ABC) has been much studied and much written about over the last decade. While the topic has received a great deal of coverage from a technical and theoretical standpoint, accounts of actual implementation experiences have received relatively less study. If ABC is to be an important addition 10 management practice the theory must be translated into successful implementation. This survey reports on the extent of research that applies the theory of organizational change to the topic of ABC implementation. It finds the area under-researched and makes suggestions for new studies. Introduction Ov er the course of the last decade a management tool called ―activity-based costing‖(ABC) has become one of the more widely embraced of new management methods. While its core lies in cost accounting it has attracted the attention of business managers in general and has been the subject of articles in the Harvard Business Review, Fortune, and elsewhere in the business press. And not only is it a major theme in business, it has been adopted in parts of government for instance the IRS and the Department of Defense. What began as essentially an ―accounting‖ matter has spread to the point where it affects nearly every aspect of an organization from production to marketing. In the early literature about ABC the focus was on the underlying concepts –essentia lly ―theory development‖. As the theory began to be implemented farther-reaching consequences 。