| Summary: | 碩士 === 國立臺灣大學 === 會計學系 === 85 === Thesis AbstractGraduate Institute of AccountingNational Taiwan
UniversityName: Huang, Huei-lanAdviser: Li, Shu-hsing, ph.D.
Title: The application of Activity-Based Costing system in
semiconductor manufacturing industry - A case study for a
semiconductor manufacturing firmMonth/Year: June, 1997 New
manufacturing technology, such as CMS、FMS、CIM, has already
changed the way products are produced nowadays . Traditional
costing system ,whose allocation base is direct labor hours, can
not provide accurate information for decision makings in new
manufacturing environment. And Activity-based costing system
which is one of the most talked-about topics arousing great
attention and dispute among the management accounting profession
in recent years aims at calculating more accurate product costs
by using multiple cost drivers. Therefore, by
conducting case study of a semiconductor manufacturing firm in
Taiwan, this research analyzes the following topics:1. Is the
current costing system of the firm under study already obsolete?
Does the current costing system applied in the firm have any
problem or deficiency ? 2. How can an appropriate Activity-
based costing system be designed for the firm ?3. What
differences in product cost are there between traditional cost
system and Activity-based costing system ? According to the
result of this research, it can be concluded that:1. The
current costing system of the firm under study reports
systematically distorted product costs.2. Activity-based
costing system can avoid the cross-subsidies between
products, thus providing decision makers with more accurate cost
information.3. Activity-based costing system also provides
activity-related cost and non-financial information,
assisting leaders and managers to reach mature and
appropriate decisions .
|
|---|
