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題名 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作者 陳建宏
Chen, Chien Hung貢獻者 洪叔民
陳建宏
Chen, Chien Hung關鍵詞 作業基礎成本
ABC
Activity based costing日期 2018 上傳時間 2-Mar-2018 12:05:14 (UTC+8) 摘要 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.參考文獻 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. 描述 碩士
國立政治大學
企業管理研究所(MBA學位學程)
103363011資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103363011 資料類型 thesis dc.contributor.advisor 洪叔民 zh_TW dc.contributor.author (Authors) 陳建宏 zh_TW dc.contributor.author (Authors) Chen, Chien Hung en_US dc.creator (作者) 陳建宏 zh_TW dc.creator (作者) Chen, Chien Hung en_US dc.date (日期) 2018 en_US dc.date.accessioned 2-Mar-2018 12:05:14 (UTC+8) - dc.date.available 2-Mar-2018 12:05:14 (UTC+8) - dc.date.issued (上傳時間) 2-Mar-2018 12:05:14 (UTC+8) - dc.identifier (Other Identifiers) G0103363011 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/116165 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 企業管理研究所(MBA學位學程) zh_TW dc.description (描述) 103363011 zh_TW dc.description.abstract (摘要) 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。 zh_TW dc.description.abstract (摘要) 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. en_US dc.description.tableofcontents 謝辭 2摘要 3第一章 研究背景及目的 5研究背景 5LS公司目前的困境 7論文目標 7第二章 文獻探討 8第三章 研究方法 14公司介紹 14選擇ABC成本分析 17第四章 個案分析 19第五章 結論 32實際成效 32未來改善的目標 37未來的相關延伸 37文獻 40 zh_TW dc.format.extent 1237681 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103363011 en_US dc.subject (關鍵詞) 作業基礎成本 zh_TW dc.subject (關鍵詞) ABC en_US dc.subject (關鍵詞) Activity based costing en_US dc.title (題名) 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 zh_TW dc.title (題名) ABC (Activity Based Costing) application and module setup for Taiwan milling and grinding industry en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 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. zh_TW
