A study on the Activity-Based Costing system and collaborative logistics effects

• Main Authors: Kai-He Huang, 黃凱和
• Other Authors: Wen-Dwo Yang
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/02179921814211389253

碩士 === 國立臺灣科技大學 === 工業管理系 === 93 === Nowadays, syndicates confront with intense and radical international competitions; therefore, better understanding on products and information of service costs can positively help syndicates stipulate accurate competing strategies and build up business advantageous status. One of the significant accounting innovations is the Activity-Based Costing system (ABC). Due to the fact that traditional costing system only shares the cost drivers in a unilateral way, the ABC system, of which managers make use, can not only reduce cost distortion on products or service cost but also help managers have better cost control. According to the research in recent years, there is evidence that the Activity-Based Costing system and Activity Management system have already become an instrumental tool in improving syndicates’ competitiveness. On the basis of theories on Activity-Based Costing system and its practical application in storage centers, this case study aimed to constitute a basic framework of costing system and locate a more precise cost sharing system. In addition, in terms of exploring the cognition of validity on collaborative logistics, all of these findings can be served as valuable references for logistics-related companies in future applications.