Despite the difficulties with traditional management accounting systems and the importance of modern MAS, there is no strong evidence on the use of recent trends of MAS in service organizations.
In Finland, the application of MAS in service organizations is at the same level or even less than that of their counterparts. Lukka and Granlund (1994) carried out, in 1992, a comprehensive survey in Finnish manufacturing industries on cost accounting systems. Their study demonstrated that there are perceived problems linked with the methods of cost accounting data collection and the new product costing methods which have not yet made their breakthrough in Finland. About two-thirds of their survey respondents reported that they are neither implementing nor considering Activity Based Costing (ABC), although the expected benefit of ABC is more timely and relevant information for decision making. Lukka and Granlund (1994) conclude that the Finnish cost accounting practices and the trends of change seem to be very similar to what have been reported elsewhere in previous studies. Laitinen (1995) has carried out an empirical study in which he has demonstrated several serious shortcomings of MAS in Finnish firms. Laitinen (1995) has shown which types of firms are not paying much attention to ABC, where a frequent problem in the cost accounting system is to find reasonable allocation bases for indirect costs, which evidently means that new practical methods should be developed to identify drivers, as in ABC.本文来自辣.文~论^文·网原文请找腾讯3249,114
In this empirical study, it has been observed that only a few service organizations have benefited from MAS and are familiar with recent trends such as ABC. The companies that are using (18.75% respondents) and implementing (12.5%) them had problems with achieving the objectives of the ABC system as part of implementing MAS.
2. RESEARCH METHODOLOGY
The categories of information that have been included about the organizations are: background, cost accounting, MAS, and the use of ABC. As a background part of the information, existing accounting systems, the time of bringing essential change into the accounting system, decisions and planning instruments and their importance in organizations are studied. The cost accounting part dealt with the basis of allocation of profit into different departments or products, the number of standard products, cost accounting practices, the importance of proper cost allocation over different products, the basis of allocating indirect costs to products, the level of satisfaction in allocating product costs and the shortcomings in the existing cost accounting system. In the ABC part of the study, the information was mainly the organizations’ familiarity with ABC, level of knowledge, the implementation process, and the difficulties and advantages of ABC. The firms which were asked to answer the question naire were mainly medium and small sized enterprises. For instance, the largest medium firms that were included in this study had about 1200 employees. The kinds of organizations were typical, including banks, insurance, credit organizations, computer service, media, communication, transportation, power distribution, engineering and design, and accounting firms. There were some questions about general information on organizations, such as net sales, net sales per employee, number of employees, average growth rate and net rate of return. Almost all service firms have given answers on net sales, number of employees, but answers on the net sales per employee, average growth rate and net rate of return were not 100% achieved. Therefore, it should be admitted that incomplete information about organiza tions is another shortcoming of this study, including the small number of firms
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