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©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(R.Kaplan)(ABC),,,ProQuest,19882004,,ABC,2;19951999,1997488;5,2004243,ABC,ABC1.80,,,,198411,,1985,1988,,,1987,,,,ABC1988ABC,2.,198910Coopers&Lybrand,(CIMA)100,,,,?5%,25%;20%,55%;,20%,?,ABC40%,60%;40%,60%;20%,80%,?40%;15%;25%;20%,,:,ABC,183,YesterdaypsaccountingCollenAnson;RobertKaplan;ArthurLowesDickinsonJournalofAccountancy;Apr1985Measurecostsright:maketherightdecisionsRobinCooper,RobertKaplanHarvardBusinessReview;Sep/Oct1988.ManagementAccounting:RelevanceRegainedBrianMaskellManagementAccountingLondon;Sep1988©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(90)3.ABCCIMA,ABC,,,ABC,35,ABC,,,ABC,,,(JIT),,,,,,:,;,;,,,,1.19901995,ABC19901994(CIMA)10001990,26%,187,ABC6%199418718789,48%,1990,89,12000;80%,20%8914(16%),ABC,4(5)75ABC,4(,);15;13(15%),43,ABC,ABC,1990,ABC;1994,ABC,,,ABC2.199460(65%),,ABC,;(),ABC31,ABC17118(6(buildingsocieties)56),14(428):ABC,23,ABC,,,3.1996(IMA)(CMG),ABC,199649%;(53%)ABC,;89%;;15%,,28%(good)(excellent);39%(lessthanadequateorpoor);ABC,42%23%ABC,51%1996IMA,ABC,,,15,(),69%;,40%28CostManagementinthe1990sAnonymousManagementAccounting;Dec1989CostingSystemsinTransitionDavidDugdaleManagementAccounting;Jan1990ABC:afollowupsurveyofCIMAmembersJohnInnesandFelconerMitchellManagementAccountingLondon;Jul/Aug1995Theapplicationofactivity2basedcostingintheUnitedKingdompslargestfinancialinstitutionsJohnInnes&FalconerMitchellTheServiceIndustriesJournal;Jan1997MoreexecutivesusingActivity2BasedCosting(ABC)forstrategicdecisionmakingAnonymousMid2AmericaCommerce&IndustryTopeka;Mar01,1997ABCgainspopularityasdecision2makingtoolAllenAllnochIieSolutionsNorcross;Jul1997©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.lu,ABCABC,4.1995lv,IMA,41%ABC;59%,33%ABCABC,1995213,12%ABC,45%,29%,:ABC10,,,ABClw,:,,,IMA1996,ABC,,ABC2003,1.CPA1999lx,:,,,,,5,3ABC,1SAPABC,1ABC,ABC,ABC27,ABC3:ABC,17;ABM,21;ABC,24,,(benchmarking)(non2financialperformancemeasurement),,,(changechampion)2004ly,ABC,,(topmanagementsupport)ABC(supportofaninternalchampion)2.,2001lz1992320,40%,ABC14%,,1998,32%,13%ABC,ABC52,53185,ABC1999,12%,55%,10%,199963%,28%,2001,39564,1612%64,544:10,19%(2000,1720%);44ABC,7(13%)15(28%)19(35%)ABC3(5%)ABC,,38lulvlwlxlylzAsurveyofU.S.manufacturersonimplementationofABCEunsupShim&AJStaglianoCostManagementBoston;Mar/Apr1997ABCnoteasyinAustralia:SurveyJohnCorriganAustralianAccountantMelbourne;Nov1996Activity2basedcostingimplementationandadaptationFrederickLindahlHumanResourcePlanningNewYork;1997.InnovationsinmanagementaccountingRobertChenhall&KimLangfield2SmithAustralianCPA;Sep1999;ReasonsforinnovationRobertChenhall&KimLangfield2SmithAustralianCPA;Oct1999Technologicalandorganizationalinfluencesontheadoptionofactivity2basedcostinginAustraliaDavidBrown,PeterBooth,&FrancescoGiacobbeAccountingAndFinanceClayton;Nov2004Activitybasedcostinginthenon2manufacturingsectorinIreland:ApreliminaryinvestigationPeterClarke&TracyMullinsIrishJour2nalofManagement;2001;22,2.©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(2000)(2003):l{(1999)(2000)(2003)%%%%3427192411183117156020131191042201636201333111113101726121727151332101864521411254198346191715718122100204100177100296100:,,ABC/M,ABC/M,50%,(19992016%)9%,ABC/M,3.2003(500)ABCl|20,ABC199910500,199910,20,,2000421,,2003,2000ABC108,85,2385,1000,500064(7513%);,(15)/(11)(7),8572,8541ABC;44ABC,141217231234358ABC,31110,ABC;34,,,,,ABC,,ABC,,,500ABC44,(IMA)2004:Bain:(ABC)60%,,20%,ABC,IMA,145,30ABC:80%(full2absorptionstandardcosting)(absorptionmethod)(full2absorptionmethod),,ABC,60%ABC,,,l},200,;,,,ABC,20,,,,48l{l|l}ActivitybasedcostingBernardPierceAccountancyIreland.Dublin;Oct2004AnempiricalstudyabouttheuseoftheABC/ABMmodelsbysomeoftheFortune500largestindustrialcorporationsintheUSARajKi2ani&MSangeladjiJournalofAmericanAcademyofBusiness,Cambridge.Hollywood;Sep2003TheCaseforManagementAccountingPaulASharman.StrategicFinance.Montvale;Oct2003©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.l~ABC,ABC,,1.ABC,?ABC,,,(),(),ABC(),(),,,100,100,1,5,5:,,,,;ABC?,,,ABC,,ABC,ABC2.,,1989100,55%,20%,2000500,85,44ABC,52%,,ABC500,?,,20%,,,,,,CIMA1990,26%,ABC6%;19941990,48%,ABC16%,1990ABC,1994ABC,,,,,,2000500,108,85,,,21%,,,,ABC3.ABC,2,,,,ABC,,,ABC,,,,,,GPKmuABC,,,ABC,,,ABC,,ABC,,,,ABC,,,,,58l~muGarrison:ManagerialAccounting,10thedition,2003,McGraw2Hill,p316,IMA20053