外文翻译作为战略管理工具的作业成本法和经济增加值的整合研究

外文翻译作为战略管理工具的作业成本法和经济增加值的整合研究内容摘要：

rcent, represented a notable portion of Company X’s total costs. This relatively high capital costs could be explained by high investments in special equipment and fixed assets. In addition, Company X required a relatively large amount of working capital to support its wide variety of products. The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhibit 3 present the results. Exhibit 2. Product Cost Information in Thousands of Dollars Product Line TCA ABC ABCEVA Overlays Membrane Laser 1201 621 438 1043 681 415 1216 747 482 Roll Labels N’Caps Miscellaneous Parts 134 52 47 179 103 72 189 108 77 Total 2493 2493 2819 Exhibit 3. Changes in Product Cost Information after Including Capital Costs Product Line TCA to ABCandEVA ABC to ABCEVA Overlays Membrane Laser + % + % + % + % + % + % Roll Labels N’Caps Miscellaneous Parts + % + % + % + % + % + % Total + % + % The Integrated ABCEVA System, taking into account capital costs, revealed that the overall product cost was actually percent higher than either TCA or ABC estimated. The difference in product cost, however, was not uniform across all product lines. After adding 6 capital costs to the product cost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ %) while the least difference was registered in the N’Caps product line (+ %). From this, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by using the ABC system would produce inexact product cost information. For example, adding percent to all product lines would distort the product costs for Company X. Company X’s management was surprised when presented with the results of using the Integrated ABCEVA System. Familiarized with the calculations used, the managers agreed that the results were correct. Knowing that the Overlays product line was the only product line which created economic value, they considered extending marketing efforts for this product line. In contrast, for the Laser product line (considered to be profitable according to the TCA and ABC systems, but revealed to be destructive to shareholder value by the Integrated ABCEVA System), the managers announced changes in their pricing policies, as well as additional cost reduction efforts. Furthermore, they considered new outsourcing policies for unprofitable low volume product lines (such as N’Caps and Miscellaneous Parts). Data Analysis for Company Y The data analysis for Company Y also began with an examination of its cost structure. As in Company X’s analysis, Company Y’s costs for 1998 were evaluated by paring the percentages of direct costs (direct labor and direct material)、 operating costs (overhead) and capital costs as shown in Exhibit 4. Exhibit 4. Cost Analysis for Company Y in Thousands of Dollars Direct Cost Operating Cost Capital Cost Total Cost 2866 2334 396 5596 % % % % Operating costs, at approximately 42 percent, represented a notable portion of Company Y’s total costs. Company Y’s business, with its customized products (such as motors and generators) required a relatively high amount of effort in engineering design、 product specification and supervision. Therefore, a highly qualified work force was essential. The high salaries paid to these employees were the reason for Company Y’s relatively high operating costs. Next, as in Company X, product cost information for four product lines, obtained by the three costing systems, was investigated and presented to the managers. Exhibit 5 and Exhibit 6 present results of this analysis. 7 Exhibit 5. Product Cost Information in Thousands of Dollars Product Line TCA ABC ABCEVA Motors and Motor Parts Breakers 1839 1261 2348 1324 2528 1437 Control Parts Miscellaneous Parts 655 1445 554 974 590 1041 Total 5200 5200 5596 Exhibit 6. Changes in Product Cost Information after IncludingCapital Costs Product Line TCA to ABCEVA ABC to ABCEVA Motors and Motor Parts Breakers + % + % + % + % Control Parts Miscellaneous Parts % % + % + % Total + % + % Again, the Integrated ABCEVA System taking into account capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by percent. This difference in product cost, once again, was not uniform across product lines. The greatest difference (pared to ABC) was registered in the Breakers product line (+ %), while the least difference was registered in the Control Parts product line (+ %). Once again, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by the ABC system will。