| Summary: | 碩士 === 國立中正大學 === 會計所 === 93 === Keener and keener business competitions result in a slight profit. Facing skyrocketing labor cost, shorter product life circle, higher customer-demanded quality, lower purchase price, a manager should precisely control and fully understand the prime cost of every product in order to achieve low cost, profit increase, product differentiation along with high efficiency, quality, creativity and customer-responding strategies. In this way, companies will then be operated steadily; gains will be shared equally, and clients can be satisfied.
Based on the research model of Activity-based costing system by Roztocki et al. (2004), the author tried to analysis the fesibility of Activity-based costing system implementation in a bike parts maker listed on Taiwan Exchange. And the author also makes good use of costs data from the current finanancial statements of this bike parts to excute the activity analysis by by Analytic Hierachy Process (AHP).
It would be helpful to management for analysis of product costs by comparing the overhead costs by ABC to the original overhead costs by traditional costing system and standard cost.
This research could be a guideline for a small-scale company that wants to implement the activity-based costing system and be ease to adopt the ABC system by using actual cost data from a small manufacturing company.
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