1、1 中文 8400 字， 5000 英文单词， 2.7 万英文字符 文献出处： Sulaiman M, Ahmad N N N, Alwi N M. Is standard costing obsolete? Empirical evidence from MalaysiaJ. Managerial Auditing Journal, 2005, 20(2):109-124. Is standard costing obsolete? Empirical evidence from Malaysia M Sulaiman， NNN Ahmad ， NM Alwi Abstract Purpos
2、e Many authors have predicted that the shorter product life cycles, advanced manufacturing technologies, decreasing emphasis on labour in the production process, and global competition may lead to the demise of standard costing. This exploratory study aims to provide empirical evidence on the extent
3、 to which companies in Malaysia use standard costing. It also examines the differences in the use of such techniques between local Malaysian firms and Japanese affiliates. Design/methodology/approach From the industrial and consumer products sectors listed on the Kuala Lumpur Stock Exchange and 21 J
4、apanese affiliates in Malaysia, 66 companies were surveyed. Findings Despite its various criticisms, the empirical findings suggest that standard costing is still being used by a large majority of firms in Malaysia. Thus, Malaysian companies (both Japanese and local) perceive that the basic principl
5、es of standard costing remain sound. Research limitations/implications While the empirical results may be interesting, the findings represent an exploratory area of research which ultimately needs to be grounded in theory. To do this, future studies should undertake detailed case studies on manageme
6、nt accounting in practice. Originality/value Provides empirical evidence of the extent of use of standard costing in Malaysia. Keywords Standard costs, Malaysia, Japan, Management accounting, Cost reduction, Budgets 1. Introduction Standard costing, according to various authors, is inconsistent with todays manufacturing environment (e.g. Monden and Lee, 1993; Ferrara, 1995; Drury, 1999). Instead, to meet the intensely, competitive, global business environment, companies should us
