为什么作业成本法在中国的银行应用失败文献翻译Word文档格式.docx

为什么作业成本法在中国的银行应用失败文献翻译Word文档格式.docx

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外文题目WhyDidABCFailattheBankofChina?

外文出处《BankAccounting&

Finance 

》PublicMoney&

Manegement,2006（3）:

39－42

外文作者杰弗里.怀特/罗纳德W.希尔顿

原文：

WhyDidABCFailattheBankofChina?

EXECUTIVESUMMARYFewauthorshaveexploredtheimplementationofactivity-basedcosting（ABC）inEastAsiancompanies.ThisstudyinvestigatesfactorsthatledtothefailureofanABCimplementationatamajorChinesefinancialinstitution—theBankofChina.Interviewswith18employeesatonebranchrevealedsixfactorsthatblockedtheimplementation:

thelackofclearbusinesspurpose,alackofeducationaboutABC,poormodeldesign,alackofparticipants,individualandorganizationalresistancetochange,andthefactthatfewoutsourcerswereavailable.ThestudyrepresentsarealexampleofwhyABCimplementationmightfailinanorganization.

ThekeypurposeoftheBankofChina’sstrategicplanistogenerate,process,track,andcloseitsleadsintheChinesefinancialmarket.Aspartoftheplan,thebankaimedtointroduceanactivity-basedcosting（ABC）systemacrossallofitsregionsinordertoreducecostsandincreasemanagementcontrol.Theimplementationfailed,however,andthetraditionalcostingsystemisstillemployed.Weinvestigatedfactorsthatblockedtheimplementationofactivity-basedcostingandmanagement（ABC/M）inoneprovisionalbankbranch,thenameandlocationofwhicharenotdisclosedforconfidentialityreasons.

Ourinterviewswith18ofthebranchemployees

revealedsixfactorsthatblockedtheimplementationof

ABC.Theseare:

Lackofaclearbusinesspurposeaboutthe

implementation,

1.LackofeducationaboutABC,

2.PoorABCmodeldesign,

3.Lackofparticipants,

4.Individualandorganizationalresistancetochange,

5.Fewoutsourcersavailable.

Althoughsomeorallofthesefactorshavebeenmentionedinpreviousstudies,ourworkisnewintermsofitsapplicationtothebanksectorinChina,whichallowsustocontributetotheknowledgeofABCinpractice.

Today，Chinesebanksarefacingstrongcompetition，especiallyfromforeignbanksthathaveenteredtheChinesefinancialmarket.Thoseforeignbanks,whichhadopenedinShanghaiearlierhavestartedtoexpandtheirbusinessintoJiangsuandZhejiangprovinces.TheygrabbedalargenumberofgiantclientsfromtheirChinesecounterparts,causingadecreaseinbankloansintheprovinces,accordingtoa2002pressreleasebythePeople’sBankofChina,NanjingBranchineasternJiangsuprovince.

Toeradicatesuchproblemsandpreventthesituationfromgettingworse,Chinesebanksneededtoapplymoreeffectivemanagementmethodsandtechnologiestoimprovetheircompetitiveadvantage.Furthermore，thegovernmentofthePeople’sRepublicofChinadecidedtoturnstate-ownedbanksintopubliclylistedonestoenhancethebanks’self-controllabilityandflexibilitythathelpthemreacttomarketconditionsinatimelyandeffectivemanner.

Asoneofthebigfourstate-ownedbanks,BankofChinaLtd.hadstartedtorestructureitselfandtriedtoimplementmanagementaccountinginordertomanageitscosts.TheimplementationofsuchmanagementaccountingtechniquesinChinaisdifficult,however，becauseofthevariedeconomic,institutional,andculturalsettings.

AninterviewwiththegeneralmanagerofthebranchrevealedthatittriedtoimplementABCthreeyearsago，buttheeffortwasunsuccessful.ThefailuretoimplementABCcosttheorganizationmoney,andthereisaneedtoreducethesecostsbyidentifyingandanalyzingfactorsthatblockedtheABCimplementation.Ifthosebarrierscannotberesolved,thismaycontinuetoobstructtheapplicationofnewmanagementaccountingtechniquesandfurtherinfluencetheorganization’scapabilities.

AlthoughmostoftheexistingliteratureextolsthebenefitsofABCand,inparticular,thebenefitsofABC/M,fewauthorshaveexploreditsimplementationinEastAsiancompanies,especiallyfinancialinstitutions.

ABCVS.TRADITIONALCOSTINGSYSTEMS

Beforewedescribetheresultsofourstudy,let’slookattheconflictingviewsaboutABC.RonaldW.Hilton,amongothers,definedABCasatwo-stagemodel.1Inthefirststage,overheadcostsareallocatedintodifferentactivity-basedcostpoolswithrespecttotheirclassifications.Inthesecondstage,usingaseriesofcostdriver-basedrates,thepooledcostsareallocatedtoproductlines.GaryCokinsarguedthat,comparedtothetwo-stagemodel,atraditionalcostingsystemislikea“checkbook”whereonecanreadthetotalamountspentbutcanneverknowthepurposeandresultsofeachcheck.

Traditionalcostsystemsarealwaysemployeepayrollrelated,whichhindersamanager’sabilitytojudgeandimproveemployees’activitiesandperformance.Furthermore,thepayroll-relatedcostsdonotindicatetheinteractionandrelationshipsbetweenoneact