公司情景因素、产品成本系统复杂度和有效性关系研究
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摘要
2012年2月9日财政部起草发布的《企业产品成本核算制度〔征求意见稿〕》，首次在会计制度中尝试推行作业成本法（ABC）。然而由于ABC实施的高复杂性和高成本，国外企业实践出现了所谓的ABC之谜，ABC系统设计和实施的影响因素和经济后果成为研究的热点。我国使用ABC的企业逐渐增多，中国企业情景不同于西方国家，因此，企业产品成本系统设计选择的前因和后果问题研究对于我国企业成本管理改革具有重要的理论意义和现实意义。
产品成本系统复杂度的确定是企业产品成本系统设计的核心，产品成本系统复杂度和有效性的影响因素是企业产品成本系统设计选择的前因和后果问题的焦点。本文以权变理论为基础，通过对我国制造企业的问卷调查，研究公司情景因素、产品成本系统复杂度和产品成本系统有效性之间的关系，一方面扩展了产品成本系统复杂度的界定和衡量；另一方面运用结构方程模型方法，不仅解决了研究变量多维度测量问题，而且深入分析了影响因素间的路径关系。
本文回顾了相关研究文献，通过理论分析分别构建了产品成本系统复杂度和产品成本系统有效性影响因素的概念模型，提出了相关研究假设，并通过我国206家制造企业的问卷调查对研究模型和研究假设进行了实证检验。研究发现，竞争强度、感知环境的不确定性、组织规模、组织工作规范化程度和先进管理技术水平对产品成本系统复杂度有显著的正向影响，竞争强度、感知环境的不确定性、竞争战略、组织规模和高级制造技术水平对产品成本系统使用目的有显著的正向影响，产品成本系统使用目的对产品成本系统复杂度有显著的正向影响，产品成本系统复杂度影响因素按影响总效应由大到小依次为组织规模、组织工作规范化程度、产品成本系统使用目的、先进管理技术水平、竞争强度、感知环境的不确定性、高级制造技术水平和竞争战略；产品成本系统使用目的和产品成本系统复杂度都对产品成本系统有效性产生正向影响，但是产品成本系统复杂度对产品成本系统有效性的影响效应要小于产品成本系统使用目的对产品成本系统有效性的影响效应；另外，研究还发现上市公司的产品成本系统复杂度明显高于非上市公司，这反映了上市公司先进管理会计方法的应用开展较好。最后研究结论为我国企业成本管理改革，尤其是作业成本法的使用，给出了管理启示。
Ministry of Finance of the People's Republic of China promulgated corporateproduct cost accounting system (exposure draft) on9February2012, which wouldfirstly attempt to implement activity-based costing (ABC) in the accounting system.However, due to the high complexity and cost of the ABC implementation, thereexited the ABC paradox in the foreign enterprises practice. Then the influencingfactors and economic consequences of the ABC system design and implementationbecame a research hotspot. At present, the numbers of Chinese enterprises that areusing ABC gradually increase. The context of Chinese enterprises is different fromWestern countries. Therefore, the research on the antecedents and consequences ofproduct costing systems design choices of Chinese enterprises is of greatsignificance in theory and reality.
Determining the sophistication of product costing systems is the core of productcosting systems design, and the factors influencing product costing systemssophistication and effectiveness are the focus of product costing systems designchoices. Based on contingency theory, the dissertation studies the relationship ofcorporate contextual factors, product costing systems sophistication and productcosting systems effectiveness through a questionnaire survey of manufacturingenterprises in China. On the one hand, the definition and measurement of productcosting systems sophistication is extended; On the other hand, the use of structuralequation modeling approach not only solves the problem of multi-dimensionalmeasurement of the study variables, but also gives an in-depth analysis of the pathrelationship of the influencing factors.
First, the dissertation reviews the relevant research literatures. The conceptualmodels of the influencing factors of product costing systems sophistication andproduct costing systems effectiveness are constructed by theoretical analysis, andthen research hypothesis are put forward. According to the data from the survey of206manufacturing enterprises in China, an empirical test is made on the conceptualmodels and research hypothesis.The research shows that, the intensity of competition,perceived environmental uncertainty, organizational size, the level of formalizationand the level of advanced management techniques have a significant positive impacton product costing systems sophistication. The intensity of competition, perceived environmental uncertainty, competitive strategy, organizational size and the level ofadvanced manufacturing technology have a significant positive impact on purposesof use of product costing systems. Purposes of use of product costing systems have asignificant positive impact on product costing systems sophistication. The effect ofvarious factors on product costing systems sophistication could be order from greatto small as following: organizational size, the level of formalization, purposes of useof product costing systems, the level of advanced management techniques, theintensity of competition, perceived environmental uncertainty, the level of advancedmanufacturing technology, competitive strategy. Both purposes of use of productcosting systems and product costing systems sophistication have a significantpositive impact on product costing systems effectiveness, but product costingsystems sophistication affects on product costing systems effectiveness to a lesserextent than purposes of use of product costing systems. Moreover, the research alsohas found that product costing systems sophistication of listed companies issignificantly higher than non-listed companies, which reflects that the application ofadvanced management accounting methods for listed companies is carried out better.According to research conclusions, two suggestions are given for the reformation ofcost management of Chinese enterprises, especially for the use of ABC.
产品成本系统复杂度的确定是企业产品成本系统设计的核心，产品成本系统复杂度和有效性的影响因素是企业产品成本系统设计选择的前因和后果问题的焦点。本文以权变理论为基础，通过对我国制造企业的问卷调查，研究公司情景因素、产品成本系统复杂度和产品成本系统有效性之间的关系，一方面扩展了产品成本系统复杂度的界定和衡量；另一方面运用结构方程模型方法，不仅解决了研究变量多维度测量问题，而且深入分析了影响因素间的路径关系。
本文回顾了相关研究文献，通过理论分析分别构建了产品成本系统复杂度和产品成本系统有效性影响因素的概念模型，提出了相关研究假设，并通过我国206家制造企业的问卷调查对研究模型和研究假设进行了实证检验。研究发现，竞争强度、感知环境的不确定性、组织规模、组织工作规范化程度和先进管理技术水平对产品成本系统复杂度有显著的正向影响，竞争强度、感知环境的不确定性、竞争战略、组织规模和高级制造技术水平对产品成本系统使用目的有显著的正向影响，产品成本系统使用目的对产品成本系统复杂度有显著的正向影响，产品成本系统复杂度影响因素按影响总效应由大到小依次为组织规模、组织工作规范化程度、产品成本系统使用目的、先进管理技术水平、竞争强度、感知环境的不确定性、高级制造技术水平和竞争战略；产品成本系统使用目的和产品成本系统复杂度都对产品成本系统有效性产生正向影响，但是产品成本系统复杂度对产品成本系统有效性的影响效应要小于产品成本系统使用目的对产品成本系统有效性的影响效应；另外，研究还发现上市公司的产品成本系统复杂度明显高于非上市公司，这反映了上市公司先进管理会计方法的应用开展较好。最后研究结论为我国企业成本管理改革，尤其是作业成本法的使用，给出了管理启示。
Ministry of Finance of the People's Republic of China promulgated corporateproduct cost accounting system (exposure draft) on9February2012, which wouldfirstly attempt to implement activity-based costing (ABC) in the accounting system.However, due to the high complexity and cost of the ABC implementation, thereexited the ABC paradox in the foreign enterprises practice. Then the influencingfactors and economic consequences of the ABC system design and implementationbecame a research hotspot. At present, the numbers of Chinese enterprises that areusing ABC gradually increase. The context of Chinese enterprises is different fromWestern countries. Therefore, the research on the antecedents and consequences ofproduct costing systems design choices of Chinese enterprises is of greatsignificance in theory and reality.
Determining the sophistication of product costing systems is the core of productcosting systems design, and the factors influencing product costing systemssophistication and effectiveness are the focus of product costing systems designchoices. Based on contingency theory, the dissertation studies the relationship ofcorporate contextual factors, product costing systems sophistication and productcosting systems effectiveness through a questionnaire survey of manufacturingenterprises in China. On the one hand, the definition and measurement of productcosting systems sophistication is extended; On the other hand, the use of structuralequation modeling approach not only solves the problem of multi-dimensionalmeasurement of the study variables, but also gives an in-depth analysis of the pathrelationship of the influencing factors.
First, the dissertation reviews the relevant research literatures. The conceptualmodels of the influencing factors of product costing systems sophistication andproduct costing systems effectiveness are constructed by theoretical analysis, andthen research hypothesis are put forward. According to the data from the survey of206manufacturing enterprises in China, an empirical test is made on the conceptualmodels and research hypothesis.The research shows that, the intensity of competition,perceived environmental uncertainty, organizational size, the level of formalizationand the level of advanced management techniques have a significant positive impacton product costing systems sophistication. The intensity of competition, perceived environmental uncertainty, competitive strategy, organizational size and the level ofadvanced manufacturing technology have a significant positive impact on purposesof use of product costing systems. Purposes of use of product costing systems have asignificant positive impact on product costing systems sophistication. The effect ofvarious factors on product costing systems sophistication could be order from greatto small as following: organizational size, the level of formalization, purposes of useof product costing systems, the level of advanced management techniques, theintensity of competition, perceived environmental uncertainty, the level of advancedmanufacturing technology, competitive strategy. Both purposes of use of productcosting systems and product costing systems sophistication have a significantpositive impact on product costing systems effectiveness, but product costingsystems sophistication affects on product costing systems effectiveness to a lesserextent than purposes of use of product costing systems. Moreover, the research alsohas found that product costing systems sophistication of listed companies issignificantly higher than non-listed companies, which reflects that the application ofadvanced management accounting methods for listed companies is carried out better.According to research conclusions, two suggestions are given for the reformation ofcost management of Chinese enterprises, especially for the use of ABC.
引文
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