The Influence of ABC System on Operation Performance

• Main Authors: Huang,Yuan-Shin, 黃元欣
• Other Authors: Huang,Cheng-Li
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/16577017903525861215

碩士 === 淡江大學 === 會計學系 === 88 === Activity-based costing(ABC)system has been used by many companies around the word —including those in Taiwan─since 1980’s,due to the promotion by several distinguished scholars.However,domestic research still focused on the planning of ABC system and the comparative analysis of current costing method on case basis. The purpose of this research is using interview survey approach to understand how ABC system is implemented and what are the influences on the operation after introducing ABC into Taiwan.Three main findings are focnd in the study,we can conclude as follows: 一、 Most companies confirmed that ABC system indeed benefited their enterprises greatly. 二、 ABC costing is proper for long-term system.The longer the system,the better the improvement of performance. 三、 As using ABC system,enterprises will obtain obvious improvement in the aspect of finanacial operation first, then as time goes by , the improvement in the aspect of quality performance,such as productivity,quality, production cycle, customers’ satisfication and manufacturing performance.