| Summary: | 碩士 === 淡江大學 === 會計學系 === 85 === Under the circumstances of global severe competition,
manufacturalenvironment and information technology have changed
so swiftly . Mangers have to design a more efficient
informational accounting system to demostrate its operational
processes and activities. Nowdays,management accounting systems
seem not to match the planning and controlling functions well,
furthermore it distort the real information and is unable to
invent the relevant index of messages for managers. However, a
useful management accounting system has to support correct
information in time when needs for the purpose of innovating
cost controlling and improving the performance of productivity.
It also provides accurate cost data to help managers to know
all of products which need to use resources and to make
decisions for product market. So, it plays an important role
for any enterprise to get success or not through the steps of
planning 、controlling and communication. The thsis,
investigating the line constructure cost of Northern Taiwan
Business Group, Chunghwa Telecom CO. Ltd, Number 2 Telecom
Constructure Dept., is hopping to use the new management
accounting idea to understand the main factors and the relative
resources used in order to be familiar with the operational
processes and business activities. It can strike out non-value-
added activities, and achieve the goal of cost controlling .
The study if intended to discuss five key factors influenced
telecommunication line engineering cost : (1) material cost
management (2) engineering construction-project-starting
expense (3) road repairment & compensation expense (4) indirect
cost distribution (5) working proper management theories ( JIT、
ABC、ABM、Performance evaluation 、Responsibility Accounting 、
Quality Management System etc ) to improve the allocation of
each resources inside the organization, hope this will guide
after- organization-changes CHT walks forward to the goal of
freedom and internationalization.
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