| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 93 === Due to the arrival of a highly-competitive era for the banking industry, accurate costing information has become important, as it affects pricing decisions. Through the implementation of Activity-Based Costing System, from management levels to general staffers, each member knows what kind of operation, product, and client is contributable to the bank. And operations, products, and even departments with low performance can also be adjusted in accordance with the provided information. Activity-Based Costing System has become an index of performance evaluation, and banks should make optimal arrangement with limited resources.
However, in the process of introducing Activity-Based Costing System, a comprehensive analysis of procedures and the design of a reasonable cost driver are crucial. Any negligence might result in incorrect costing information and misguide management levels to make erroneous decisions.
Finally, after Activity-Based Costing System is implemented, what is the difference between the generated result and the information provided by the conventional costing system? When any unreasonable cost driver is identified, can it be adjusted corresponding to variant situations? And how do management levels and general staffers recognize the system and cooperate? All of these issues affect the result of the implementation.
A case study was conducted on a domestic bank. Through data collection, direct observations, and interviews, the following issues were investigated: 1. how the studied bank introduced Activity-Based Costing System; 2. the process of introducing Activity-Based Costing System; and 3. the problems and the performance of Activity-Based Costing System after the implementation.
It is discovered that the implementation of Activity-Based Costing System has the following functions: 1.Activity-Based Costing System provides more objective and realistic costing information; 2. Activity-Based Costing System provides meaningful profitability analysis of product and client; 3. Activity-Based Costing System provides reasonable profitability analysis of sales and departments. The positive effect of the implementation on the studied bank, in addition to the above-mentioned items, also encompass the communication and cooperation among members from different departments, and the enhancement of the value of financial and accounting specialists as well as the costing ideas among general staffers.
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