| Summary: | 碩士 === 中原大學 === 會計研究所 === 92 === In 2003,the TFT-LCD industry experienced a great prosperity and an enormous boots. As production value, production volume and growth rate indicated, the TFT-LCD industry total production value of TFT-LCD industry would increase from NTD 275 billion in 2003 to NTD 439billion in 2004. Being engaged as a TFT-LCD key component maker – a polarizer supplier, not only beneficial from the fast growth of TFT-LCD thriving industry, but also have made a great contribution to the development of relevant industries.
Activity-Based Costing system is a cost management approach,which can make an important contribution to understanding and controlling the changing costs in the TFT-LCD industry. The purpose of this study is to establish a conceptual framework of designing and implementing an Activity-Based Costing system for the TFT-LCD industry.
By means of case study, the following research topics are to be
Addressed:
1. Is the cost system of the firm under study suitable for the TFT-LCD industry?
2. The process of design and implementation of Activity-Based Costing system.
3. Comparison between the traditional costing and ABC system.
After we understanding the background of the company and the related cost system, we began our research in analyzing their resources and activities to assist the company establishment their ABC system.
The main finings are as followings:
1. The company’s traditional cost system do not accurately calculate cost and misdirect pricing and fail to help company improve their operations.
2. The Activity-Based Costing system that assigns product cost by
either direct assignment or through drivers can avoid the distortion
of total cost between sub utilities and therefore is able to provide
more reasonable cost information.
3. The Activity-Based Costing system does provide substantially
better cost information for superior decision making and can
facilitate the pricing profit analysis and operation improvement.
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