Investigating the Empirical Effect of ABC Stages on the Performance of Companies

Document Type : Research Paper


1 Department of Accounting, University of Cheng Du, China

2 Department of Accounting, Shiraz University, Shiraz, Iran

3 Department of Management and Accounting, University Malaya, Malaysia


The major aim of this study is to extend Zhang and Isa’s (2011) study by investigating the moderating effect of the stages of ABC application on the firms’ performance. This study selects 106 Chinese manufacturing companies and employs multiple regression technique and structural equation modelling. It examines whether successful application of the ABC directly affects the firm’s performance, and tests whether the stages of ABC application could produce a moderating effect on the firms’ performance. Results indicate that successful application of ABC, significantly affects achievement of the costs and quality, while sales volume is only marginally affected by ABC application, and there is an insignificant relationship between ABC application and achievement of the targets pertaining to productivity, services, and profits. Moreover, this study reports that stages of ABC application would improve the strength of the relationship between ABC application success and firms’ performance. The findings emphasize the importance of cost, quality, and stages of ABC implementation issues for management, especially for the intention of the performance evaluation.


Main Subjects

Article Title [فارسی]

بررسی تأثیر تجربی مراحلABC بر عملکرد شرکت‌ها

Authors [فارسی]

  • یی فی زوانگ 1
  • محمد نمازی 2
  • چی روحانا عیسا 3
1 گروه حسابداری، مدرسه اقتصاد و مدیریت، دانشگاه چنگ دو، چین
2 گروه حسابداری دانشگاه شیراز، شیراز، ایران
3 گروه مدیریت و حسابداری ،دانشگاه مالایا، مالزی
Abstract [فارسی]

هدف اصلی این مقاله گسترش مطالعة ژوهانگ و عیسا (2011) است که با در نظر گرفتن مراحل مختلف پیاده‌سازی ABC، به‌عنوان متغیر تعدیلی در ارزیابی عملکرد شرکت‌ها تحقق می‌یابد. در این مطالعه، 106 شرکت تولیدی چینی به‌عنوان نمونه انتخاب و از رگرسیون مرکب و معادلات ساختاری بهره برده شد. هدف مقاله این است که نوع رابطه و تأثیر پیاده‌سازی موفقیت‌آمیز ABC بر عملکرد شرکت‌ها تعیین شود و تأثیر مراحل مختلف پیاده‌سازی ABC را، به‌عنوان متغیر تعدیلی، بر عملکرد شرکت‌ها نشان دهد. یافته‌های مطالعه نشان می‌دهد که پیاده‌سازی موفقیت‌آمیز ABC تأثیر بااهمیتی بر ابعاد هزینه و کیفیت عملکرد شرکت‌ها دارد و تأثیر آن بر حجم فروش شرکت‌ها تقریباً با‌اهمیت است، اما تأثیر آن روی بهره‌وری، خدمات و سودآوری بااهمیت نیست. افزون بر این، مراحل مختلف پیاده‌سازی ABC در رابطة بین پیاده‌سازی  ABCو عملکرد شرکت‌ها تأثیر بااهمیتی دارد و باعث تقویت اثر آن‌ها می‌شود. بنابراین، یافته‌های مطالعه بر اهمیت هزینه، کیفیت و مراحل پیاده‌سازی ABC تأکید دارد، به‌خصوص هنگامی که برای ارزیابی عملکرد شرکت‌ها به‌کار گرفته می‌شود.

Keywords [فارسی]

  • بهره‌وری
  • پیاده‌سازیABC
  • عملکرد شرکت
  • گام‌های ABC
  • معادلات ساختاری ((SEM
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