Implement of Activity-Based Costing System

Implement of Activity-Based Costing System

碩士 === 國立臺灣大學 === 會計學研究所 === 82 === @ 　本研究以國內之製藥廠為研究對象，以個案研究之方式，探討以下四大主題：一、個案公司初步設計之作業基礎成本制度，有否需要改進之情形？二、個案公司實施作業基礎成本制度之過程。三、個案公司執行作業基礎成本制度之結果。四、個案公司在新舊成本制度下，產品成本差異的原因。研究結果顯示：　一、就個案公司初步設計之作業基礎成本制度，透過與線上人員進一步討論的結果，對有關作業及作...

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Bibliographic Details
Main Authors:	Chen,Huei-Ping, 陳慧萍
Other Authors:	Duch,Rong-Ruey
Format:	Others
Language:	zh-TW
Online Access:	http://ndltd.ncl.edu.tw/handle/64740032607670914890

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