The application of activity based management:a case for a management consulting service in CPA firm

• Main Author: 潘莉娟
• Other Authors: 陳銘崑
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/05543912668363297359

碩士 === 國立臺北科技大學 === 商業自動化與管理研究所 === 92 === Management consulting service is one of the services provided by accounting firm，which belongs to 「non-audit services」。However， the majority of studies related to accounting firm are focused on 「audit related services」，but how the working capital (capital investment) of 「non-audit services」 is evaluated and improved has not been well examined and discussed。 Because a good management system on the operation can provide useful information on accurate capital investment，quality improvement and added-value improvement，this study will support the rational information to activity process by IDEF combined with activity-based costing and use the cost driver to discuss the individual activity in executive process of whole management consulting service。 Accordingly sum up the time of each activity， it’s efficient to evaluate the performance and become the criteria of project estimated pricing in the future and then increase the potentiality of competition in the market。