为什么作业成本法在中国的银行应用失败_[文献翻译]本科毕业论文(设计)外文原文夕卜文题目________________WhyDidABCFailattheBankofChina?夕卜文出处《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,individualandorganizationalresistaneetochange,andthefactthatfew---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---outsourcerswereavailable.ThestudyrepresentsarealexampleofwhyABCimplementationmightfailinanorganization.ThekeypurposeoftheBankofChina'strategicplanistogenerate,process,track,andcloseitsleadsintheChinesefinancialmarket.Aspartoftheplan,thebankaimedtointroduceanactivity-basedcosting(ABC)systemacrossallofitsregionsinordertoreducecostsandincreasemanagementcontrol.Theimplementationfailed,however,andthetraditionalcostingsystemisstillemployed.Weinvestigatedfactorsthatblockedtheimplementationofactivity-basedcostingandmanagement(ABC/M)inoneprovisionalbankbranch,thenameandlocationofwhicharenotdisclosedforconfidentialityreasons.Ourinterviewswith18ofthebranchemployeesrevealedsixfactorsthatblockedtheimplementationofABC.Theseare:Lackofaclearbusinesspurposeaboutthe本科毕业论文(设计)外文原文夕卜文题目________________WhyDidABCFailattheBankofChina?夕卜文出处《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?EXECUTIVESUMMARYFewauthorshaveexploredtheimplementationofactivi---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---ty-basedcosting(ABC)inEastAsiancompanies.ThisstudyinvestigatesfactorsthatledtothefailureofanABCimplementationatamajorChinesefinancialinstitution—theBankofChina.Interviewswith18employeesatonebranchrevealedsixfactorsthatblockedtheimplementation:thelackofclearbusinesspurpose,alackofeducationaboutABC,poormodeldesign,alackofparticipants,individualandorganizationalresistaneetochange,andthefactthatfewoutsourcerswereavailable.ThestudyrepresentsarealexampleofwhyABCimplementationmightfailinanorganization.ThekeypurposeoftheBankofChina'strategicplanistogenerate,process,track,andcloseitsleadsintheChinesefinancialmarket.Aspartoftheplan,thebankaimedtointroduceanactivity-basedcosting(ABC)systemacrossallofitsregionsinordertoreducecostsandincreasemanagementcontrol.Theimplementationfailed,however,andthetraditionalcostingsystemisstillemployed.Weinvestigatedfactorsthatblockedtheimplementationofactivity-basedcostingandmanagement(ABC/M)inoneprovisionalbankbranch,thenameandlocationofwhicharenotdisclosedforconfidentialityreasons.Ourinterviewswith18ofthebranche---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---mployeesrevealedsixfactorsthatblockedtheimplementationofABC.Theseare:Lackofaclearbusinesspurposeaboutthe---本文来源于网络，仅供参考，勿照抄，如有侵权请联系删除---
