Lagging Effects of the Use of Activity-Based Costing on the Financial Performance of Small Firms*
研究了小型企业使用作业成本法对其后续财务绩效的滞后影响，发现财务资源充足或增长放缓的企业更倾向使用该方法，且使用后能促进增长和盈利。
This paper contributes to the earlier small business literature by investigating the lagging effects of the use of activity-based costing (ABC) on small firms' performance. Moreover, we examine if the small firms' past financial performance drives the adoption of ABC and explore whether the extent of ABC use leads, in turn, to improvements in firms' financial performance in the immediate future. In sum, the survey results indicate that small firms with adequate financial resources as well as firms experiencing declining growth tend to use ABC and such use facilitates their subsequent growth and profitability. Small firms seem to benefit from using ABC.