为什么作业成本法在中国的银行应用失败_[文献翻译]

本科毕业论文(设计) 外文原文夕卜文题目________________ Why Did ABC Fail at the Bank of China?

夕卜文出处《Bank Accounting & Finance》Public

Money&Manegement, 2006 (3) :39 —42

外文作者杰弗里?怀特/ 罗纳德W希尔顿__________________

原文：

Why Did ABC Fail at the Bank of China?

EXECUTIVE SUMMARY Few authors have explored the implementation of activity-based costi ng (ABC) in East Asia n compa ni es. This study inv estigates factors that led to the failure of an ABC implementation at a major Chinese financial institution —the Bank of China. Interviews with 18 employees at one branch revealed six factors that blocked the impleme ntati on: the lack of clear bus in ess purpose, a lack of educati on about ABC, poor model desig n, a lack of participa nts, in dividual and orga ni zati onal resista nee to cha nge, and the fact that few outsourcers were available. The study representsa real example of why ABC implementation might fail in an orga ni zati on.

The key purpose of the Bank of China ' s trategic plan is to generate,process, track, and close its leads in the Chinese financial market. As part of the plan, the bank aimed to introduce an activity-based costing (ABC) system across all of its regi ons in order to reduce costs and in crease man ageme nt con trol. The implementation failed, however, and the traditional costing system is still employed. We investigated factors that blocked the implementation of activity-based costing and man ageme nt (ABC/M) in one provisi onal ban k bran ch, the n ame and locati on of which are not disclosed for con fide ntiality reas ons.

Our in terviews with 18 of the branch employees

revealed six factors that blocked the impleme ntati on of

ABC. These are:

Lack of a clear business purpose about the

implementation,

1. Lack of education about ABC,

2. Poor ABC model design,

3. Lack of participants,

4.Individual and organizational resistance to change,

5.Few outsourcers available.

Although some or all of these factors have been mentioned in previous studies, our work is new in terms of its application to the bank sector in China, which allows us to contribute to the knowledge of ABC in practice.

Today，Chinese banks are facing strong competition，especially from foreign banks that have entered the Chinese financial market. Those foreign banks, which had opened in Shanghai earlier have started to expand their business into Jiangsu and Zhejiang provinces. They grabbed a large number of giant clients from their Chinese counterparts, causing a decrease in bank loans in the provinces, according to a 2002 press release by the People

s'Bank of China, Nanjing Branch in eastern Jiangsu province.

To eradicate such problems and prevent the situation from getting worse, Chinese banks needed to apply more effective management methods and technologies to improve their competitive advantage. Furthermore，the government of the People ' s Republic of Chdiencaided to turn state-owned banks into publicly listed ones to enhance the banks '-csoenlftrollability and flexibility that help them react to market conditions in a timely and effective manner.

As one of the big four state-owned banks, Bank of China Ltd. had started to restructure itself and tried to implement management accounting in order to manage its costs. The implementation of such management accounting techniques in China is difficult, however，because of the varied economic, institutional, and cultural settings.

An interview with the general manager of the branch revealed that it tried to implement ABC three years ago，but the effort was unsuccessful.The failure to implement ABC cost the organization money, and there is a need to reduce these costs by identifying and analyzing factors that blocked the ABC implementation. If those barriers cannot be resolved, this may continue to obstruct the application of new management accounting techniques and further

influence the organization 's capabilities.

Although most of the existing literature extols the benefits of ABC and, in particular, the benefits of ABC/M, few authors have explored its implementation in East Asian companies, especially financial institutions.

ABC VS. TRADITIONAL COSTING SYSTEMS

Before we describe the results of our study, let look a't tshe conflicting views about ABC. Ronald W. Hilton, among others, defined ABC as a two-stage model.1 In the first stage, overhead costs are allocated into different activity-based cost pools with respect to their classifications. In the second stage, using a series of cost driver-based rates, the pooled costs are allocated to product lines. Gary Cokins argued that, compared to the two-stage model, a traditional costing system is like a “ checkbook w”here one can read the total amount spent but can never know the purpose and results of each check.

Traditional cost systems are always employee payroll related, which hinders a manager'asbility to judge and improve employees 'activities and performance. Furthermore, the payroll-related costs do not indicate the interaction and relationships between one activity and others or products and customer services. Managers will not be able to identify which events cause activity costs to vary. Based on managers'views, however, an organization a'ct s ivity costs could be the most controllable part that managerscan influence. Nonetheless, without knowing the costs ' drivers, managers are virt u anlalyble to organize a company' s production costs efficiently.

In contrast, ABC concentrateson activities involved in the work process that help managers operate a business or an organization. “ ABC/M is work-centric, whereas the general ledger (traditional costing system) is transaction-centric. ”3

Nonetheless, both systems have their points: The traditional cost system is easy and inexpensive to implement, but the information obtained could be too raw to be analyzed. ABC solves that problem but is expensive and very time-consuming.

FACTORS LEADING TO THE SUCCESS OR FAILURE TO IMPLEMENT ABC

Despite its growing popularity, a number of companies started to experience difficulties with ABC implementation that blocked them from taking it further. A series of factors has

been found to be related to the success and/or failure of addressing ABC. Michael Shields identified six “ behavioraland organizational factors that make ABC successful. They are:

1. The support of top management;

2. Integration between ABC and competitive strategies

such as total quality management (TQM) and

Just-in-Time (JIT);

3. ABC's relation to performance evaluations and

managers' compensation;

4. Adequate training during design, implementation,

and use;

5. “ Noanccounting ownership ”; and

6. The availability of adequate resources.

Annie S. McGowan and Thomas P. Klammer, as well as George Foster and Dan G. Swenson, confirmed factors 1, 3, 4, and 6.11 According to Innes, Mitchell, and Sinclair, this is consistent with the findings of U.S. studies of ABC in practice.12 Based on the results of their 1994 and 1999 surveys, however, they found that the support of top management is strongly associated with the success of ABC. On the other hand, Ian Cobb, John Innes, and Falconer Mitchell suggested that the lack of adequate internal resources, particularly staff time and computer resources, are major factors.13 Furthermore, Chris Argyris and Bob Kaplan explained ABC failure by providing a “ behavioralmodel of why and how employees resist ABC.” 14 The origin of this model came from Argyris, who pointed out that

“ barriersto change

arise from the defensive routines that participants trigger to protect themselves from experiencing embarrassmentand threat from the new ideas. ” 15 Robin Cooper, Bob Kaplan, Lawrence Maisel, Eileen Morrissey, Ronald Oehm, and M. Lynne Markus further argued that resistance to new information systems can be understood in terms of organizational power and politics.

Different researchers see different factors that strongly affect ABC implementation. All in all, Anthony Atkinson, Rajiv Banker, Bob Kaplan, and S. Mark Young discussed them in terms of five factors:

1. Lack of clear business purpose,

2. Lack of senior management commitment,

3. Delegating the project to consultants,

4. Individual and organizational resistance to change,

and

5. Poor ABC model design

WHY IMPLEMENTATION FAILED

Here is a closer look at the six factors that interviewers identified as obstacles to ABC implementation.

No clear businesspurpose. The ABC project was initiated by the accounting department, and a basic ABC model was designed, but no one from the management level or from each individual department showed an interest in the work. People from the accounting department were disappointed and lost their motivation. On the other hand, employees from each individual department felt confused about ABC. They did not know its purpose, and some guessedthat it was a tool to limit their daily spending. Others thought it might help to redesign the work process, while a few believed it would redesign their current department structure. From the view of the general manager, ABC should be an instrument that would increase the transparency in management control. Therefore, no clear business purpose was initially designed for the implementation.

“The purpose of implementing ABC was to introduce a more effective costing system to

BOC, ” respondefnrotsm the accounting department said. “tHheowever, term ‘ effective costing system

' was too bg e nfoelrloawl teod. All employees had

different ideas about ABC. People felt confused and lost interest in ABC. We then felt bored when no one looked at our work; theproject stopped at this point.

Lack of education/knowledge.The interviews revealed that few employees understood ABC. Despite the accounting department 's efforts, one respondent from the corporate banking department revealed that he had heard about ABC but did not understand its key points. Two managers mentioned that they knew about AB，C but only one of them could provide details about the system. In the accounting department, accountants learned about ABC from books rather than real experiences.

In other words, none showed confidence in building an ABC model that could apply to that

branch. The interviews further indicated that employees required systematic education about ABC. Fourteen out of 18 respondents agreed to study ABC if they were offered a chance.

Poor ABC model. An accurately designed model is important for ABC implementation. No one could find the original file of the ABC model, but, according to feedback from respondents, it was considered complica“tetodoto build and maintain ”and “ toocomplex (for managers) to understand and act upon. ” Furthermore, the initial model designed by the accounting department was rough and needed further redesigning. Because of the lack of education and knowledge about ABC, however, employees could not provide valuable suggestions about the initial model. One line manager described the situation when people were introduced to the ABC model: “The system seemedryvceomplicated，and I could not understand it. My colleagues had the same feeling. Therefore，we all stayed there but had no comments. Without corresponding benefits，the model soon collapsed. ”

Lack of participants. A pitfall arose when the accounting department undertook the project without gaining senior management support. The rest of the Bank saw the project as one done by and for the accounting department, so no one outside the department paid attention to it. As a result, because the accounting department was not able to make decisions about the process and had a limited knowledge about other departments ' functions, no actions were followeidmtporove the project.

Respondents in the accounting department said, knew the“gWeneeral process in a department, but that no't e s nough for us. We require more details from senior and line managers, who could provide operational information and valuable suggestions. ”

Respondents from the corporate banking department said, “ Wethought the system should be taken by the accounting department rather than us. We were asked to give suggestions, but everyone was so busy, and no one had time to analyze a project which did not belong to them. ”

Resistance to change. The interview results also revealed that managers welcomed a new technical costing system, but individuals resisted new ideas and changes. Managers believed that a new system would increase their control over operating costs. Thus, they encouraged it through an ABC presentation about profitability, but they continued to behave

just as they had in the past. Individuals were afraid of ABC, especially fearing the new system could reveal unprofitable processes and problemsin their daily work. Furthermore, individuals preferred the current system, which allowed them to use the surplus money available in their department in any way instead of returning it to the general account in order to be counted as part of theBank' s annual profit.

Few outsourcers available.Poor outsourcing was another factor that limited the development of ABC. When the implementation was called off, the Bank tried to look for other solutions from outside. Contacts were made with other banks, but none had relevant experience with ABC implementation. Some employees suggested retaining consulting companies who might have the rich experience to design the system, but the local managementconsulting companies did not show a sufficient capacity to accept such a project. The developing business support institutions still cannot satisfy the demand of financial sections.

SOME ADVICE

The framework for implementing an ABC system into a provisional branch provides a valuable experience for the other branches within the Bank of China system or other Chinese banks. We suggest that a company teach its employees about ABC, provide sustainable resources from both internal and external sources, encourage employees to participate, and consider employees 'resistance when applying ABC. We recommend that a pilot test be run on a small scale, such as in a department or a subunit, to examine the effects of the implementation. The implementation is costly and time-consuming, and an organization is advised to take it step by step in order to allow employees to understand the new system and, hence, offer valuable feedback to enhance the process. To ensure its accuracy, however, an ABC model needs to be tested and continually improved. The long term effects of implementing ABC in Chinese financial institutions are still not clear, and further investigation is still required in the near future to see if ABC implementations are feasible.

By reflecting the view of employees of one of the biggest Chinese financial institutions, Bank of China, this study contributes to the existing knowledge about ABC in practice. It represents a real example of why ABC implementations might fail, which should benefit

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