作业成本法与企业绩效研究回顾及展望

Activity based costing and enterprise performance research review and perspective

市场经济的发展使得企业成本管理更注重资源配置的优化和资本产出的高效性,作业成本法正是适应成本资源的优化配置而产生并迅速得到国内外众多企业青睐的。文章回顾并总结了作业成本法与企业绩效研究的现状及方法,包括规范研究、案例实地研究、问卷调查及大样本的实证检验,并对现有方法作简要评述,最后从提高成本信息的决策有用性角度出发,提出未来可供研究的方向。

With the development of market economy,enterprises cost management pay more attention to optimize the allocation of resources and the efficiency of capital output,activity-based costing（ABC）is to adapt to the cost of resources optimization configuration and gets the favor of many enterprises at home and abroad quickly.This paper reviews and sums up the present situation and method of the research between ABC and enterprise performance,including normative analysis,case field research,questionnaire survey and a large sample of empirical test,and then take a brief review of the existing method.Finally,from the perspective of improving the decision usefulness of cost information,this paper puts forward a future research direction.