Activity-Based Costing System for Engineering Project Costing

• Main Authors: Lin, Shih Hao, 林世豪
• Other Authors: Yang, Wen-Dwo
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/78170666844562888221

碩士 === 國立臺灣科技大學 === 工業管理系 === 91 === Due to the changing business environment, every business has faced the challenger coming from all over the world without any business can survive only depend on the domestic market. Because that enterprises make every effort for reducing lead time、improving quality、cost down ..etc., These activities are crucial for upgrade competence. In this competitive environment, enterprises need an advanced performance measurement system which can forecast and measure the gap between goal and current action, cooperate with competitive strategy、costing system and assist enterprises creating competence. Activity-based costing system has been approved for activities linkage, ranking the performance of using resources inter-company. Therefore compare with conventional costing system, ABC costing system is proper for enterprise to measure performance in case linked with many cross functional activities. The purpose of this study is using ABC costing system to build a model for future application in the engineering project field and plan to create a system for measuring resources consumption during multi-activities. This system will be a fundamental for further business process re-engineering (BPR) and continuous improvement activities, so enterprise upgrade the competence.