ABC: A Franco-British Intra-Group Comparison
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概要
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This case study describes the implementation of ABC in two factories within the one British multinational group in France and Britain. It also explores the similarities and differences between the assessment, implementation and use of the ABC system in these two factories. The French managers assessed ABC with the major objective of product costing whereas in the British factory ABC was used mainly for cost management. However, it is important to realise that the French homogeneous cost pools, based on a vertical analysis of the firm's organisational structure, make it relatively easy for French managers to move from ABC for product costing to ABC for cost management. The driving force behind ABC differed between the two factories with the French Factory Manager and the British Finance Director being the two respective 'champions'. This had implications for the development of the ABC system with the French factory concentrating on the production overheads (and the resulting ABC product costs varying from +127% to -13% from the existing product costs); whereas the British ABC system included most overheads (such as production, administration and marketing) and developed useful brand profitability information. The French managers were interested in the fact that the ABC system attributed higher overhead costs to the sub-contracted products. The British managers developed more team working and a revised organisation structure following the introduction of the ABC system. However, similarities also existed between the ABC systems in the French and British factories. The ABC process was viewed as a management rather than just an accounting tool and was considered to be complementary to Just-in-Time and Total Quality Management. Cost drivers were incorporated into the performance measurement system and the fact that ABC examines activities across departmental boundaries forced managers to think about business processes and to change their mental 'model' of the organisation. Despite such similarities this research project has shown that even in the same group and with similar factories ABC information can be used in different ways.
- 日本管理会計学会の論文
- 1994-08-29