| Summary: | 碩士 === 國立臺灣大學 === 會計學系 === 85 === In recent years, fast growth in local capital markets and
increased diversityand globalization of local enterprises have
created a tremendous demand forCertified Public accountant''s
(CPA''s) services. At the same time, a CPA firmshould maintain a
certain size, level of professional competency and amount
ofexperience to fulfill client''s requirements. In considering
price pressuresfrom competitors and an increase in operating
costs, how to effectively andefficiently operate a CPA firm has
become a major challenge of the firm''s management.Activity-based
management (ABM) focuses on a continuous improvement process.ABM
utilizes activity analysis, cost driver analysis and
performancemeasurement analysis to minimize the non-value added
activities; to improvethe performance of the value added
activities; to simplify activities; and toeliminate the
differences among processes. In the early stages, ABM haswidely
been applied in manufacturing companies. Now, the method is
beingextended to service companies. In this research, we used
the case studyapproach to evaluate the possibility of applying
ABM to auditing practice andto make recommendations to improve
the operational performance of a CPA firmfrom the continuos
improvement point of view .The results of this study showed that
the ABM can be utilized in a CPA firm.The managerial information
derived from ABM is much better in comparison tothe information
provided from the traditional accounting system. Since thecost
of establishing a formal ABM system is very expensive, in order
tominimize the establishment cost of a formal ABM system, this
study showed thata CPA firm can use the "project" research
approach to find a way to improveproject performance, and can
use the concept of the ABM "model" to structurethe strategy of
the organization (or an engagement). As for the
fullimplementation of a formal ABM system, the CPA firm should
fully evaluate thecost-effectiveness of the establishment of a
formal ABM system.
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