本文是影响和已经影响这种系统/s设计的因素，公司规模:较大的公司拥有相对较多的资产，可以尝试更复杂的成本计算系统，如作业成本法(作业成本法)。激烈的竞争:此外，回顾表明，由于数据创新和全球化的进步，现在的组织工作在一个非常集中的条件下(Adeniji, 2009)。正因为如此，买家目前要求以较低的商品成本和卓越的服务质量，而企业正专注于最好地区分他们的成本驱动因素和提高收入的方法(Chea, 2011)。本篇美国会计学论文代写文章由美国论文通AssignmentPass辅导网整理，供大家参考阅读。
Firm’s size: The larger firms have comparatively more access to assets to try out the beginning of more complicated costing systems like the ABC system (activity-based costing system).Intensity of competition: Moreover, reviews have demonstrated that organizations nowadays work in a much focused condition caused by progress in data innovation and globalization (Adeniji, 2009). Because of these, buyers are presently requesting at lower costs of merchandise and predominant quality services while, businesses are focussing on approaches to best distinguish their cost drivers and enhance revenues (Chea, 2011).
Organizations that see themselves in a market with furious rivalry have no space for contorted cost assessments and thusly, Cooper and Kaplan (1988) have suggested that organizations confronting extreme competition ought to apply complicated costing frameworks.
Top management support: Chongruksut and Brooks (2005) have revealed critical impact of top management support in the effective execution of costing framework. Management supports incorporate- dynamic inclusion, adequacy of assets given, and contracts to the focused systems of the business structure (Maelahi, 2006).
Product diversity: To record the volume diversity, an unpredictable cost framework is required that sets up isolated cost pools for group level exercises and fuses non-volume based cost drivers that assess the utilization of assets by cluster sizes as opposed to volume (Drury and Tayles, 2005). Accordingly, to assess the asset utilization of various items in an unpredictable setting, more perplexing cost frameworks, (for example, ABC framework) including a more prominent number of cost pools and cost drivers are required.
Evaluate the resource consumption of different products in a complex setting, more complex cost systems (such as ABC system) involving a greater number of cost pools and cost drivers are required(Fei and Isa, 2010).