成本管理信息系统人本

1、成本管理信息系统在亚洲环太平洋地区应用摘要成本管理方法和做法改变了应对全球竞争，国际市场，技术进步和业务的复杂性的挑战。由亚洲制造商通过这些创新建议，为管理成本会计角色的转变。未来的成本管理师将需要生产，质量控制，营销和管理策略的知识。研究结果还表明扩大对成本管理和成本管理信息与战略规划一体化的趋势，这表明成本管理的一体化区域出现。关键词： 成本管理 制造企业 战略成本分析 价值链分析1 / 9成本管理信息系统在亚洲环太平洋地区应用Author Zabihollah Rezaee。 Joseph Z. Szendi。 Connie Shum。 Robert C. Elmore From Int

2、ernational Advances in Economic Research传统的成本管理信息系统的作用提出了不断挑战经济变化和增加全球竞争以及新的制造技术环境的出现。过去五年的特点是批评和对成本管理方法和技术复审。批评者认为这有助于对美国在全球经济中的竞争力损失成本管理。大部分成本管理学者的批评，制造商采用“先进”技术造成了成本管理的强大推动力。许多亚洲国家效仿美国商学院的模式，并使用了一个非常类似课程的方法来成本管理教案，但是，很少有人说出成本管理在亚洲太平洋地区发展经济体中的一些使用方法。此外，很少有实证研究人提供其在成本管理教育或在这些国家的做法的见解。因此，本文研究的目的是探讨新

3、的成本管理方法和做法，亚洲地区的制造企业的应用趋势。1.1 背景在过去的十年中，许多批评者质疑，成本管理的传统技术和实践的相关性。例如，高德拉特 1983 辩称，传统的成本管理是破坏生产和生产力的头号敌人。库珀和卡普兰 1988 和卡普兰 1988 辩称 traditional accounting技术可能不再被视为有效的生产工艺的变化。这些技术无法提供相关的，有用的，及时的规划，管理和控制的目的需求加工活动的资料。传统的成本管理系统通常被认为是与现代生产系统 杰森， 1987 年。 Umble 和 Srikanth ，1990 不兼容。此外，传统的系统通常用来作为分配基础的直接人工，往往不适

4、当 胫戈文达拉扬， 1988 。一个不断变化的经济环境，结果是在成本管理文学的发生。成本的综合管理区结合其他三个领域的内容：成本管理，生产，战略规划 库珀，第十三页 ”这种传统的成本管理环境的活动重点包括扩大基础成本法，成本管理系统，先进制造技术，成本计划与控制，质量成本，绩效评估，战略成本管理 布林克尔， 1990 。中田纳西州立大学，德克萨斯州科珀斯克里斯蒂在AM2 / 9大学，匹兹堡州立大学和田纳西理工大学。1.2 国际经济研究进展成本管理的一个重要方面是会计数据在战略规划进程。战略成本管理侧重于对制定和实施内部会计信息战略规划有益的作用。成本管理系统必须提供金融和非金融数据，以支持该组

5、织的战略，质量，灵活性，服务，客户需求和成本。柄 1989 年，第 50 定义为三个基本主题混合战略成本管理：价值链分析，战略定位分析和成本动因分析 刀柄， 1989 年，第 50 。背后的战略成本管理的概念是价值链分析。价值链被定义为“价值创造的基本原料，通过零部件供应商的最终目的，使用到最终消费者手中 刀柄， 1989 年，第交付产品来源的所有活动挂钩的方式设置 50 。“价值链成本管理拓宽了传统的内部开发重点的同时与客户和供应商之间的联系为重点。建立产品价值包括质量，价格，服务和其他相关因素。该组织的成本结构和价值链的知识，允许每个价值的主要成本要素考虑补充活动。另一种战略成本分析的基本

6、主题是成本动因分析 刀柄， 1989 。重点是确定成本的原因。建立与他们的事业和成本驱动成本的因果关系，提出了消除或不增值的基础上降低成本，同时还提供一个成本信息纳入战略规划一体化的基础。成本动因分析也可以扩展到组织内的其他活动，从而正从传统的成本有限的存货计价会计注意力到更广泛的基础成本管理。无数的研究已经检查了管理 / 成本在美国和亚洲的会计课程的内容（例如，州和 Reinstein 。布罗 M奇王。 Anyane - Ntow ）来判断是否是响应教育从业者的需求。一般来说，这些研究侧重于对会计从业人员的观点和/ 或教育工作者有关选定的成本管理的主题，或适当的知识和技能，应在知识（CBOK

7、）成本管理共同机构包括重要性。本研究结果提供了通过检查的重要性和各种成本管理方法和技术用于教育工作者和实际工作者都在美国和亚洲的信息。1.3 方法本研究的目的是审查制造业在亚洲环太平洋地区企业在新的成本管理方法的应用趋势和做法。这项研究涉及邮寄调查表（中英文和中文与这些国家的人口大华）及 550 制造公司在亚洲太平洋地区的主要发展中国家和发达国家的样本的的做法，并在调查中使用的技术是在最近的专业会议，与国内，国际会计从业者和学术期刊确定选题范围。问卷内容共两页，并询问受访者一般人口数据，以及对传统认知的重要性对“先进”的成本管理方法和做法。问卷还要求被调查者表明各种创新的做法和技术是否是他们公

8、司目前正在使用的，如果他们没有目前使用的，他们会在不久的将来使用。在写这篇文章时，已经收到完成问卷仍在收到受访者及 41 个可用的反应总代表响应比 7.4 个百分点。3 / 91.4 结论这项研究的结果表明，在亚洲的制造企业应对这一问卷的变化是采用一些在“新”成本管理所提倡的。受访者看到的活动日益重要的角色，他们的组织成本法，价值评估增值活动，质量控制，生产和库存控制系统，同时保留了他们更多的适当的劳动环境，传统导向的制造业的一些技巧。在战略措施和非财务绩效措施的使用中会计控制一体化将成为在未来更重要。受访者还认为他们的成本管理资料，管理决策中的各种有用的。成本管理方法和做法改变了应对全球竞争

9、，国际市场，技术进步和业务的复杂性的挑战。由亚洲制造商通过这些创新建议，为管理成本会计角色的转变。未来的成本管理师将需要生产，质量控制，营销和管理策略的知识。研究结果还表明扩大对成本管理和成本管理信息与战略规划一体化的趋势，这表明成本管理的一体化区域出现。这在成本管理实践中的变化，亚洲也有证据将产生重大影响的美国大学和制造方面的知识的共同机构，国内和国际成本管理和成本管理教育的未来方向需要。4 / 9Management costsystems applications in the AsiaPacific RimAbstractManagerial accounting techniques

10、 and practices have changed in response to the challenges of global competition, international markets, technological advances, and complexity of business. Adoption of these innovations by Asian manufacturers suggest a changing role for the managerial/cost accountant. The future management accountan

11、t will need to be knowledgeable of production, quality control, marketing, and management strategy. The results also indicate a broadening of management accounting and a trend toward the integration of management costwith strategic planning, suggesting the emergence of the integrative area of cost m

12、anagement.Key word ： cost management； Managerial accounting techniques； production ； quality control ；marketing5 / 9Management costsystems applications in the Asia Pacific RimAuthor Zabihollah Rezaee。 Joseph Z. Szendi。 Connie Shum。 Robert C. Elmore From International Advances in Economic ResearchThe

13、 usefulness of the traditionalmanagement costsystem has been challengedby a changing economic environment coupled with increased global competition and the emergenceof new manufacturing technologies. The past five years have been characterized by the criticismand reexamination of management accounti

14、ng practices and techniques. Critics view managementaccountingas contributing to the loss of competitiveness of the United States in the globaleconomy. Much of the criticism has led to a strong impetus in adopting "cutting edge" managementaccounting techniques by manufacturers as well as a

15、cademics. Numerous Asian countries emulatethe American business school paradigm and use a very similar curricular approach to the teachingof management accounting, however, little has been said about the management accountingpractices utilized in some of the developing economies of the Asian-Pacific

16、 region. Additionally,few empirical studies provide insights into management accounting education or practices in thosecountries. Thus, the purpose of this study is to examine trends in the adoption of new managementaccounting techniques and practices by Asian-Pacific manufacturing firms.1.1 BACKGRO

17、UNDOver the last decade, critics of management accounting have questioned the relevancy of manytraditional techniques and practices. For example, Goldratt 1983 contended that traditionalmanagement accounting undermines production and is the number one enemy of productivity.Cooper and Kaplan 1988 and

18、 Kaplan 1988 have argued that the traditionalaccounting techniquesmay no longer be valid as the production process changes. These techniques fail to providerelevant, useful, and timely information about processing activities that management needs forplanning and control purposes. Traditional managem

19、ent accounting systems are often6 / 9consideredincompatible with modem production systems Jayson, 1987。 Umble and Srikanth, 1990. Also,traditional systems have typically used direct labor as an allocation base, often inappropriatelyShank and Govindarajan, 1988.One result of the changing economic env

20、ironment has been the emergence in the literature ofcost management. Cost management as an integrative area " combines elements from threeother fields: management accounting, production, and strategic planning Cooper, p. xiii." Thisbroadening of the traditional management accounting enviro

21、nment involves emphasis on activitybased costing, cost management systems, advanced manufacturing technologies, cost planning andcontrol, quality costs, performance measurement, and strategic cost management Brinker, 1990.Middle Tennessee State University, Texas A & M University at Corpus Christ

22、i, Pittsburg StateUniversity, and Tennessee Technological University.1.2 INTERNATIONAL ADVANCES IN ECONOMIC RESEARCHAn important aspect of cost management is the integration of accounting data inthe strategicplanning process. Strategic cost management focuses upon the role of developing and implemen

23、tinginternal accounting information useful in strategic planning. A cost management system mustprovide financial and nonfinancial data to support the strategy of the organization, and customerdemands of quality, flexibility, service, and cost. Shank 1989, p. 50 defines strategic costmanagement as th

24、e blending of three underlying themes: value chain analysis 。 strategic positioninganalysis。 and cost driver analysis Shank, 1989, p. 50.Underlying the concept of strategic cost management is value chain analysis. The value chainhas been defined as " . . . the linked set of value-creating activ

25、ities all the way from basic rawmaterial sources for component suppliers through the ultimate end-use product delivered into thefinal consumer's hands Shank, 1989, p. 50." The value chain broadens the traditional internalfocus of managerial accounting while focusing on exploiting linkages w

26、ith customers and suppliers.Creating product value encompasses quality, price, service, and other relevant factors. Knowledgeof the cost structure and value chain of the organization allows examination of the major costelements of each value added activity.Another underlying theme of strategic cost

27、analysis is cost driver analysis Shank, 1989. Theemphasis is on determining the causes of costs. Establishing cause and effect relationships of costswith their cost drivers provides a basis for elimination or reduction of non-value-added costs, whilealso providing a basis for the integration of cost

28、 information into strategic planning. Cost driveranalysis can also be expanded to other activities within the organization, thereby moving away fromthe limited traditional cost accounting focus of inventory valuation to the broader based costmanagement.Numerous studies have examined the content of t

29、he management/cost accounting curriculum inthe United States and Asia (for example, Lander and Reinstein。 Bromwich and Wang。 Anyane-Ntow) to determine if educators are responding to the needs of practitioners. Generally thesestudies have focused on the views of7 / 9accounting practitioners and/or ed

30、ucators concerning theimportance of selected management accounting topics, or desirable knowledge and skills that shouldbe included in the Common Body of Knowledge (CBOK) for management accounting.The resultsof this study provide information for educators and practitioners, in both the United States

31、 andAsia, by examining the importance and use of various management accounting practices andtechniques.1.3 METHODOLOGYThe purpose of this study is to examine trends in the adoption of new management accountingtechniques and practices by manufacturing firms in the Asian Pacific rim region. The studyi

32、nvolved mailing a questionnaire (in both English and Chinese to those countries with large Chinesepopulations) to a sample of 550 manufacturing firms in the major developing and developedeconomies of the Asian Pacific Region. The practices and techniques used in the survey were takenfrom topical cov

33、erage at recent professional conferences, and domestic and international practitionerand academic accounting journals. The questionnaire consisted of two pages and asked respondentsabout general demographic data, as well as the perceived importance of both traditional and"cutting edge" man

34、agement accounting techniques and practices. The questionnaire also askedrespondentsto indicate whether various innovative practices and techniques were being currentlyused in their companies, and if they were not being currently used, would they be used in the nearfuture. At the time of this writin

35、g, completed questionnaires were still being received from therespondents and a total of 41 usable responses, representing a 7.4 percent response ratio, had beenreceived.1.4 CONCLUSIONSThe results of this study indicate that the manufacturing firms in Asia responding to this questionnaire are adopti

36、ng some of the changes in advocated in the "new" managerial accounting. Respondents see increasingly important roles in their organizations for activity based costing, evaluation of value added activities, quality control, and production and inventory control systems, while retaining some of the traditional techniques appropriate for their more labor oriented manufacturing environment. The integration of accountin