Case study: The impact of activity-based costing information to production performance at a Taiwan semi-conductor company

• Main Authors: Yu-Jeng Lin, 林祐任
• Other Authors: Anne Wu
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/34055033049042470477

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.