The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory

碩士 === 國防管理學院 === 資源管理研究所 === 87 === Traditional costing system ,whose manufacturing overhead allocation base is volume base ,can not provide accurate information for decision makings in new manufacturing environment . Activity-Based Cost System can calculate more accurate product cost by using mult...

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Bibliographic Details
Main Authors:	Wai-Mean Lee, 李偉銘
Other Authors:	Shry-Juh Change
Format:	Others
Language:	zh-TW
Published:	1999
Online Access:	http://ndltd.ncl.edu.tw/handle/96537472507588387061

id	ndltd-TW-087NDMC0399036
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spelling	ndltd-TW-087NDMC03990362016-07-11T04:14:09Z http://ndltd.ncl.edu.tw/handle/96537472507588387061 The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory 作業基礎成本制於兵工生產工廠之應用－以個案工廠為例 Wai-Mean Lee 李偉銘碩士國防管理學院資源管理研究所 87 Traditional costing system ,whose manufacturing overhead allocation base is volume base ,can not provide accurate information for decision makings in new manufacturing environment . Activity-Based Cost System can calculate more accurate product cost by using multiple cost drivers, avoid the cross-subsidies between products, thus providing decision makers with more accurate cost information. By conducting case study of a weapon manufacturing factory , this paper is to analyze：when an appropriate Activity-Based Cost System was designed for the factory, how the products cost differ in the two accounting system. Shry-Juh Change 張石柱 1999 學位論文 ; thesis 0 zh-TW
collection	NDLTD
language	zh-TW
format	Others
sources	NDLTD
description	碩士 === 國防管理學院 === 資源管理研究所 === 87 === Traditional costing system ,whose manufacturing overhead allocation base is volume base ,can not provide accurate information for decision makings in new manufacturing environment . Activity-Based Cost System can calculate more accurate product cost by using multiple cost drivers, avoid the cross-subsidies between products, thus providing decision makers with more accurate cost information. By conducting case study of a weapon manufacturing factory , this paper is to analyze：when an appropriate Activity-Based Cost System was designed for the factory, how the products cost differ in the two accounting system.
author2	Shry-Juh Change
author_facet	Shry-Juh Change Wai-Mean Lee 李偉銘
author	Wai-Mean Lee 李偉銘
spellingShingle	Wai-Mean Lee 李偉銘 The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
author_sort	Wai-Mean Lee
title	The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
title_short	The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
title_full	The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
title_fullStr	The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
title_full_unstemmed	The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory
title_sort	application of activity-based cost system in weapon manufacturing industry－a case study for a weapon manufacturing factory
publishDate	1999
url	http://ndltd.ncl.edu.tw/handle/96537472507588387061
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The application of Activity-Based Cost System in weapon manufacturing industry－A Case Study for a weapon manufacturing factory

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