中文3400字本科毕业论文〔设计〕外文原文外文题目WhyDidABCFailattheBankofChina?外文出处?BankAccountingFinance?PublicMoneyManegement,2006〔3〕:39－42外文作者杰弗里.怀特/罗纳德希尔顿原文：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.Ourinterviewswith18ofthebranchemployeesrevealedsixfactorsthatblockedtheimplementationofABC.Theseare:Lackofaclearbusinesspurposeabouttheimplementation,1.LackofeducationaboutABC,2.PoorABCmodeldesign,3.Lackofparticipants,4.Individualandorganizationalresistancetochange,5.Fewoutsourcersavailable.Althoughsomeorallofthesefactorshavebeenmentionedinpreviousstudies,ourworkisnewintermsofitsapplicationtothebanksectorinChina,whichallowsustocontributetotheknowledgeofABCinpractice.Today，Chinesebanksarefacingstrongcompetition，especiallyfromforeignbanksthathaveenteredtheChinesefinancialmarket.Thoseforeignbanks,whichhadopenedinShanghaiearlierhavestartedtoexpandtheirbusinessinto激angsuandZhe激angprovinces.TheygrabbedalargenumberofgiantclientsfromtheirChinesecounterparts,causingadecreaseinbankloansintheprovinces,accordingtoa2002pressreleasebythePeople’sBankofChina,Nan激ngBranchineastern激angsuprovince.Toeradicatesuchproblemsandpreventthesituationfromgettingworse,Chinesebanksneededtoapplymoreeffectivemanagementmethodsandtechnologiestoimprovetheircompetitiveadvantage.Furthermore，thegovernmentofthePeople’sRepublicofChinadecidedtoturnstate-ownedbanksintopubliclylistedonestoenhancethebanks’self-controllabilityandflexibilitythathelpthemreacttomarketconditionsinatimelyandeffectivemanner.Asoneofthebigfourstate-ownedbanks,BankofChinaLtd.hadstartedtorestructureitselfandtriedtoimplementmanagementaccountinginordertomanageitscosts.TheimplementationofsuchmanagementaccountingtechniquesinChinaisdifficult,however，becauseofthevariedeconomic,institutional,andculturalsettings.AninterviewwiththegeneralmanagerofthebranchrevealedthatittriedtoimplementABCthreeyearsago，buttheeffortwasunsuccessful.ThefailuretoimplementABCcosttheorganizationmoney,andthereisaneedtoreducethesecostsbyidentifyingandanalyzingfactorsthatblockedtheABCimplementation.Ifthosebarrierscannotberesolved,thismaycontinuetoobstructtheapplicationofnewmanagementaccountingtechniquesandfurtherinfluencetheorganization’scapabilities.Althoughmostoftheexistingliteratureextol...