Perceived Benefits of ABCM Implementation.
调查了69名员工对作业成本管理实施收益的看法，发现其在技术和行为方面优于传统系统，但信息可及性评价一般，且不同员工感知收益存在差异。
Abstract This study reports the results of a survey soliciting preparers' and users' perceptions of the benefits associated with the implementation of activity-based cost management (ABCM). Sixty-nine respondents at four sites reported, on average, favorable results relative to technical and behavioral benefits of ABCM implementation. Respondents viewed ABCM systems as superior to traditional cost-management system in terms of four of five qualitative characteristics of accounting information. However, with respect to accessibility of information, both systems were rated mediocre at best. The evidence also suggests that several of the perceived changes associated with ABCM implementation are more beneficial for some employees than for others. While preparers generally reported more favorable attitudes than users toward the implementation of ABCM, users to a greater extent perceived the innovation to have resulted in increased control over work-related procedures. Overall, the findings of this study suggest that ABCM implementation contributes to fulfilling the needs of those who work with and rely on the system.