English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109948/140897 (78%)
Visitors : 46109963      Online Users : 1152
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
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/116165


    Title: ABC (Activity Based Costing)成本計算於台灣加工服務產業之應用和模組建置—以LS公司為例
    ABC (Activity Based Costing) application and module setup for Taiwan milling and grinding industry
    Authors: 陳建宏
    Chen, Chien Hung
    Contributors: 洪叔民
    陳建宏
    Chen, Chien Hung
    Keywords: 作業基礎成本
    ABC
    Activity based costing
    Date: 2018
    Issue Date: 2018-03-02 12:05:14 (UTC+8)
    Abstract: 在過去爆炸成長的年代,許多公司基本上是沒有成本觀念的,只要產品能夠順利的完成,並且儘量改善,即可以賺到更多錢的成本觀念是唯一的成本觀念。但是新的競爭對手不斷出現,環境的要求改變,客戶成本持續降低,員工薪資成本不斷提升,都在在說明了不能夠再依照過去沒有成本觀念的想法進行管理。
    ABC(Activity Based Costing)成本分析的模式是相當明確的,但是實際上因為成本和時間的考量,實際運用的狀況卻又相當少,本研究在ABC成本分析的架構上做更簡化、更適合台灣加工服務產業的變化,以求能夠幫助台灣加工服務產業更容易導入新的成本概念和計算模式,甚至在未來更能夠運用數據做更進一步的管理。
    In the last 20 years in Taiwan, Milling and Grinding Industry has nearly no concept about cost calculating, since at those years, these industries are in seller’s market condition.
    They don’t really need to know the actual cost because of the high profits. Yet, things are changing now, more competitors, more salary cost, and stronger cost-down request from the clients. Hence, these industries are facing an even challenging condition. They will need a simple, low-cost, and effective cost calculating system.
    Activity-based costing system is proved effective in the past, yet not simple enough and quite expensive. This research works on how to simplify ABC system to make sure it’s good enough for milling and grinding industries. And expect these industries would be able to use Activity-based costing system in practice in the future, even more, to do actual data administration.
    Reference: Özkan, S., & Karaibrahimoğlu, Y. Z. (2013). Activity-based costing approach in the measurement of cost of quality in SMEs: a case study. Total Quality Management & Business Excellence, 24(3-4), 420-431.
    Dwivedi, R., & Chakraborty, S. (2016). Adoption of an activity based costing model in an Indian steel plant. Business: Theory and Practice, 17, 289.
    Lu, C., Sridharan, V. G., & Michael, S. C. (2016). Implementation of the Activity-Based Costing Model for a Farm: An Australian Case. Journal of Applied Management Accounting Research, 14(2), 29.
    Diavastisa, I., Anagnostopouloua, E., Drogalasa, G., & Karagiorgosa, T. (2016). The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance: Evidence from Greece. Interaction, 15(4), 757-784.
    Rezaie, K., Ostadi, B., & Torabi, S. A. (2008). Activity-based costing in flexible manufacturing systems with a case study in a forging industry. International Journal of Production Research, 46(4), 1047-1069.
    Ussahawanitchakit, P. (2017). Activity-based costing of canned and processed foods businesses in Thailand: effects on organizational development, business competitiveness and corporate success. Business: Theory and Practice, 18, 215.
    Suthummanon, S., Ratanamanee, W., Boonyanuwat, N., & Saritprit, P. (2011). Applying activity-based costing (ABC) to a parawood furniture factory. The Engineering Economist, 56(1), 80-93.
    Wegmann, G. (2009). The activity-based costing method: development and applications.
    Velmurugan, M. S. (2010). The success and failure of activity-based costing systems. Journal of Performance Management, 23(2), 3.
    Namazi, M. (2016). Time-driven activity-based costing: Theory, applications and limitations. Iranian Journal of Management Studies, 9(3), 457.
    Tsai, W. H., Chen, H. C., Liu, J. Y., Chen, S. P., & Shen, Y. S. (2011). Using activity-based costing to evaluate capital investments for green manufacturing systems. International Journal of Production Research, 49(24), 7275-7292.
    Chen, W. T., & Wang, C. W. (2016). Application of Activity-Based Costing on Reinforcing Steel Bar Manufacturer. International Journal of Organizational Innovation (Online), 9(1), 228.
    Description: 碩士
    國立政治大學
    企業管理研究所(MBA學位學程)
    103363011
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103363011
    Data Type: thesis
    Appears in Collections:[企業管理研究所(MBA學位學程)] 學位論文

    Files in This Item:

    File SizeFormat
    301101.pdf1208KbAdobe PDF2435View/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 Copyright Announcement
    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。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    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。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback