English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 93244/123616 (75%)
Visitors : 27834457      Online Users : 515
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/46152
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/46152


    Title: The design and implementation of activity‐based costing: A case study of a Taiwanese textile company
    Authors: 王文英
    Duh, Rong-Ruey;Lin, Thomas W.;Wang, Wen-Ying;Huang, Chao-Hsin
    Keywords: Activity based costs;Cost drivers;Textile industry;Taiwan
    Date: 2007
    Issue Date: 2010-10-06 11:28:25 (UTC+8)
    Abstract: Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan.

    Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted.

    Findings – First, the company's existing cost system adopted a volume-based cost driver to allocate overhead costs to products. While the company devised an “equivalent factor” to take production-complexity into account, the weakness of the metric led to product cost distortions. Second, the existing volume-based cost system ignores the impact of rework processes on product costs. Third, adding complexity-related cost drivers to the volume-based cost driver increases the ability to explain variations in overhead costs. Fourth, the newly designed ABC system incorporates both volume-based and non-volume based drivers, which considers the effect of rework on product costs. Fifth, the existing volume-based cost system overestimates the costs of high-volume products and underestimates the costs of products with high production-complexity. Finally, the company still stays at the analysis phase of the ABC system implementation, possibly due to revision of strategy, no linkage to incentives, lack of MIS support, and inadequate inventory control.

    Practical implications – The above findings have implications for companies attempting to implement ABC.

    Originality/value – This paper extends prior research in the following. First, it reports on the entire process of ABC implementation for a given company, as well as facilitators/impediments in the process. Second, while most prior research tends to focus on success cases, our study presents a failure case, which has implications for practitioners trying to avoid the same mistakes.
    Relation: International Journal of Accounting and Information Management, 17(1), 27-52
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1108/18347640910967726
    DOI: 10.1108/18347640910967726
    Appears in Collections:[會計學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    2752.pdf130KbAdobe PDF1007View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback