外文翻译--为什么作业成本法在中国的银行应用失败？(编辑修改稿)

外文翻译--为什么作业成本法在中国的银行应用失败？(编辑修改稿)内容摘要：

ssment and threat from the new ideas.”15 Robin Cooper, Bob Kaplan, Lawrence Maisel, Eileen Morrissey, Ronald Oehm, and M. Lynne Markus further argued that resistance to new information systems can be understood in terms of organizational power and politics. Different researchers see different factors that strongly affect ABC implementation. All in all, Anthony Atkinson, Rajiv Banker, Bob Kaplan, and S. Mark Young discussed them in terms of five factors: 1. Lack of clear business purpose, 2. Lack of senior management mitment, 3. Delegating the project to consultants, 4. Individual and organizational resistance to change, and 5. Poor ABC model design WHY IMPLEMENTATION FAILED Here is a closer look at the six factors that interviewers identified as obstacles to ABC implementation. No clear business purpose. The ABC project was initiated by the accounting department, and a basic ABC model was designed, but no one from the management level or from each individual department showed an interest in the work. People from the accounting department were disappointed and lost their motivation. On the other hand, employees from each individual department felt confused about ABC. They did not know its purpose, and some guessed that it was a tool to limit their daily spending. Others thought it might help to redesign the work process, while a few believed it would redesign their current department structure. From the view of the general manager, ABC should be an instrument that would increase the transparency in management control. Therefore, no clear business purpose was initially designed for the implementation. “ The purpose of implementing ABC was to introduce a more effective costing system to BOC,” respondents from the accounting department said. “However, the term „effective costing system‟ was too general to be followed. All employees had different ideas about ABC. People felt confused and lost interest in ABC. We then felt bored when no one looked at our work。 the project stopped at this point.” Lack of education/knowledge. The interviews revealed that few employees understood ABC. Despite the accounting department‟s efforts, one respondent from the corporate banking department revealed that he had heard about ABC but did not understand its key points. Two managers mentioned that they knew about ABC， but only one of them could provide details about the system. In the accounting department, accountants learned about ABC from books rather than real experiences. In other words, none showed confidence in building an ABC model that could apply to that branch. The interviews further indicated that employees required systematic education about ABC. Fourteen out of 18 respondents agreed to study ABC if they were offered a chance. Poor ABC model. An accurately designed model is important for ABC implementation. No one could find the original file of the ABC model, but, according to feedback from respondents, it was considered “too plicated to build and maintain” and “too plex (for managers) to understand and act upon.” Furthermore, the initial model designed by the accounting department was rough and needed further redesigning. Because of the lack of education and knowledge about ABC, however, employees could not provide valuable suggestions about the initial model. One line manager described the situation when people were introduced to the ABC model: “The system seemed very plicated， and I could not understand it. My colleagues had the same feeling. Therefore， we all stayed there but had no ments. Without corresponding benefits， the model soon collapsed.” Lack of participants. A pitfall arose when the accounting department undertook the project without gaining senior management support. The rest of the Bank saw。