| Summary: | 碩士 === 國立臺灣大學 === 會計學系 === 86 === Adopting the case study approach,this thesis focuses on the
design of the cost accounting system of a national defense
technology institute in taiwan for the purpose of calculating
production cost.The thesis is divided into five categories:1.The
design of R&D(operation)information system.2.The design of on-
line information system recording the work content of the
employees.3.The design of of overhead expenses allocation. 4.The
design of standard cost system.5.The design of life cycle cost
databasesystem.The conclusions are as follows:1.The five designs
will not only help the institution in question tounderstand its
cost structure,mearsure its operation efficiency,save
operationalcosts,and improve working efficiency,but can also be
used as effectivemarketing tools(strategies).2.This thesis
recommends that data collection,access,processing,andstorage be
computerized,in order to lay the foundations for
successfullyreforming the accounting system.3.Encouraging the
employees to develop an alternative expertise,or laying off
superfluous staff will unfair distribution of work load andboost
the morale of the work force.4.Support from the management is
the key to success as regards the proposedreform.
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