| 企业竞争战略、成本核算方法复杂度与成本信息使用效果 |
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| 引用本文： | 苏文兵.企业竞争战略、成本核算方法复杂度与成本信息使用效果[J].北京工商大学学报(社会科学版),2011,26(2):78-83,121. |
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| 作者姓名： | 苏文兵 |
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| 作者单位： | 南京大学,商学院,江苏,南京,210093 |
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| 摘 要： | 本文通过问卷调查分析了竞争战略对企业成本核算方法复杂度的影响,以及两者与成本信息使用程度的关系。实证研究发现,竞争战略中的创新战略实施程度与成本核算方法复杂度、成本信息的使用程度显著正相关,表明创新战略推动了企业成本核算方法的不断改进和完善,提升了成本信息在企业经营管理中的决策地位。但是,成本核算方法复杂度与成本信息应用程度间的正向关系不明显。
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| 关 键 词： | 竞争战略 作业成本法(ABC) 成本信息 |
Competitive Strategy,Complexity of Costing Method and Application Effect of Cost Information |
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| Su Wen-bing.Competitive Strategy,Complexity of Costing Method and Application Effect of Cost Information[J].Journal of Beijing Technology and Business University:Social Science,2011,26(2):78-83,121. |
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| Authors: | Su Wen-bing |
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| Institution: | Su Wen-bing(Accounting Department,Business School,Nanjing University,Nanjing,Jiangsu 210093,China) |
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| Abstract: | Based on a questionnaire survey,this paper analyzes the influence of competitive strategy upon the complexity of costing method and their relationship with application effect of cost information.The empirical study concludes that the degree of innovative strategy is significantly positive with the complexity of costing method and application effect of cost information,which indicates that the innovative strategy helps to promote the improvement and perfection of costing method,and enhance the role of cost i... |
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| Keywords: | competitive strategy activity-based-costing(ABC) cost information |
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