A Study of the Cost Accounting System of the Denfense Technology Industry

• Main Authors: Huang, Tsao-Tai, 黃黃朝泰
• Other Authors: Kuo-Tay Chen
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/40866150685481996337

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.