應用作業基礎成本制度於電信服務業ADSL維修成本

• Main Author: 鐘克昌
• Other Authors: 楊文鐸
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/75089813079879799154

碩士 === 國立臺灣科技大學 === 工業管理系 === 92 === Being increasingly popular, raising gradually on the percentage of the coverage, and the tendency of the cost’s constant going down by using them, the broad-band internet has a more and more profound effect on people’s daily life.The Executive Yuan NICI ( National Information and Communication Initiative ) even promote the goal “ e-Taiwan” very positively. That is, broadband internet will go into nearly 6 million families in six years and create Taiwan to be the most e-country in Asia. By combining the construction of the information-based environment with the new digital industries’ support, our country will attend the goal of being high-tech service island. The project will regulate the broadband industries as our competition for the top aim. Therefore, our people’s extent of taking them, the completion of the broadband internet contents or the popularity of the related digital contents all become the important evaluated targets. According to the ACI-FIND’s new research, by the end of December in 2003, usual surfing the internet was up to 8 million and eight hundred-thirty thousand people in Taiwan and broad-band families were even up to the number of 2 million and eight hundred-ninety thousand. Meanwhile, we also expect to step into the high-speed broadband times in 2004. Till then, various internet services will be in full bloom. And the Directorate General Of Telecommunications even lists “ the Internet Links’ Quality ” in the case of “ the Yearly Quality Investigation for the Internet Access Service ” to be one of the evaluated items. Hence, tele-communication corporations start out for putting high emphasis on both their products-ADSL and its quality of the transmission maintenance. In view of the fact that the ADSL maintenance service quality after being rented and sold is much more important to the tele-communication corporations, we use certain company as a sample or model of the way and do some research on it to get full understanding what is the best way for the company on maintaining service quality. In consequence, we take the product ADSL of some tele-communication corporation for a researcher, analyzing the possibilities, differences and influences of a variety of calculating ways by applying Activity-based costing system to the rented or sold ADSL maintenance service cost. We also offer the above formulas to the other tele-communication industries as their reference accordance when practicing the rented or sold ADSL related cost affairs, hoping to improve the excellent competitive ability of the companies and the business’ profitable ability. Keyword: ABC, broad-band network, quality control