| Summary: | 碩士 === 國立政治大學 === 會計學系 === 90 === Abstract
Using field study method, this study focuses on the relationship between the manufacturing performance of the semi-conductor industry and activity-based costing system information. The analysis suggests that with better decision based on activity and cost driver information, the actvity-based costing information will reduce manufacturing costs while leave quality unchanged.
In conclusion, empirical results reveal that manufacturing costs actually decrease with the release of activity-based costing information, while manufacturing quality remains the same. The finding shows that the release of activity-based costing information can reduce the manufacturing costs, but there may not be an immediate effect of quality improvement, suggesting that cost can actually be improved by the activity-based costing system, and quality may need more time and skill toward activity-based costing to change.
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