The association between activity-based costing and manufacturing performance
成果类型：
Article
署名作者：
Ittner, CD; Lanen, WN; Larcker, DF
署名单位：
University of Pennsylvania; University of Michigan System; University of Michigan
刊物名称：
JOURNAL OF ACCOUNTING RESEARCH
ISSN/ISSBN：
0021-8456
DOI：
10.1111/1475-679X.00068
发表日期：
2002
页码：
711-726
关键词：
摘要：
This study examines the association between activity-based costing and manufacturing performance. Results using a cross-sectional sample of manufacturing plants indicates that extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements. However, on average, extensive ABC use has no significant association with return on assets. Instead, we find weak evidence that the association between ABC and accounting profitability is contingent on the plant's operational characteristics.
来源URL：