The application of Activity-Based Costing System in semiconductor manufacturing industry - A case study for a semiconductor manufacturing firm

• Main Authors: Huang, Huei-lan, 黃惠蘭
• Other Authors: Li Shu-hsing
• Format: Others
• Language: zh-TW
• Published: 1997
• Online Access: http://ndltd.ncl.edu.tw/handle/76704171420752379606

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 .