Research on ActivityBased Costing 哈佛商学院.ppt

Activity-Based Costing  Shannon Anderson Jesse H. Jones Graduate School of Management Rice University Activity-Based Costing: A response to “irrelevance,” a preamble to strategic alignment Shannon Anderson Jesse H. Jones Graduate School of Management Rice University Overview New Beginnings: Cost management in the new manufacturing setting Lessons from the field Articulation of the ABC model The Trajectory of ABC Research Investigating the economic model of ABC Implementing ABC Using ABC: Activity-based management Field Work and Cases:Accounting Lag: The Obsolescence of Cost Accounting Systems(Kaplan, 1985) “… to learn how firms are modifying their accounting and control systems to help them manage in the new manufacturing environment, I visited a select set of innovative firms.” Cases One Company reorganized manufacturing to create a smooth production flow, but… benefits from reorganization were impossible to quantify… the accounting system accumulated only total project costs… there was no way to compute productivity measures or unit costs for items being produced using the new manufacturing philosophy Conclusion “I had hoped to be able to document the incidence and value of innovative accounting and control systems for the new industrial competition…” “I found that changes in accounting lag far behind changes in the real production phenomena they are supposed to represent.” Field Work and Cases Defining the Contours of Cost System Design Mayers Tap (Cooper, 1984) Seligram, Inc. (Turney and Ittner, 1988) Bridgeton Industries (Bost and Cooper, 1990) Identifying Activity-based Costing in Use Union Pacific (Kaplan, 1985) Schrader Bellows (Cooper Wiess, 1985) John Deere Component Works (March Kaplan, 1987) [#3 most popular case] American Bank (Kallapur and Kaplan, 1987) New Beginnings: The Design of Cost Management Systems (Cooper and Kaplan, 1991) “The previous academic approach emphasized cost analysis for isolated, well-specified decisions… The new a