我国企业对作业成本法的理解——基于一项问卷的调查

The Perception of Chinese Enterprises on ABC--Based on a questionnaire

我国实务界对作业成本法的认识如何,一直是理论界希望了解的问题。本文通过问卷调查的方式,了解了已经实施ABC系统的公司对作业成本法的认识。研究结果表明:理论上先进的ABC思想并没有被实务界主动的接受;企业员工在自身业绩受到ABC不利影响时,会降低对ABC的认同;ABC核算软件的优劣会影响ABC在企业的推行。

How is the activity-based costing (ABC) viewed by the companies is always an important question the researchers want to answer. This paper attempts to know the perception of the ABC - implementing companies on this system. The results shows: although advanced in theory, the idea of ABC has not been accepted actively by the companies. Employees tend to lower their evaluation of ABC if their performance is adversely affected by it. The quality of ABC accounting software will greatly influence the use of ABC.