The Association Between Activity‐Based Costing and Manufacturing Performance
基于制造工厂样本，发现广泛使用作业成本法与更高的质量水平、更短的周期时间和质量改进相关，并通过这些改进间接降低制造成本，但与资产回报率无显著直接关联。
This study examines the association between activity‐based costing and manufacturing performance. Results using a cross‐sectional sample of manufacturing plants indicates that extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements. However, on average, extensive ABC use has no significant association with return on assets. Instead, we find weak evidence that the association between ABC and accounting profitability is contingent on the plant’s operational characteristics.