Activity-Based Costing/Management Systems for Museum: A Case Study

• Main Authors: Chen Shu hua, 陳淑華
• Other Authors: liudy
• Format: Others
• Language: zh-TW
• Published: 2005
• Online Access: http://ndltd.ncl.edu.tw/handle/84756191223630904189

碩士 === 國立臺灣科技大學 === 管理研究所 === 93 === Abstract The rise of non-profit organizations was to patch up the voids and biases created by the ordinary business world, which always puts profits as the first priority in its every move, and governmental departments that seek after, as the righteous principle, the benefits of the majority. We realize that the quality of outcomes cannot always be accounted for as the sole measure in their efficiency evaluation, and we assert that by ample application of ideas, frameworks, and skills of good management to formulate feasible goals, plans, and strategies in order to accomplish our “mission” after all with the least efforts and costs. The reality is, however, most non-profit organizations are lack of management concept. They don’t take cost-effectiveness seriously enough. Especially in this low-profit era, they often end up with difficult financial problems. By the way, museums are one kind of non-profit organizations. Activity-Based Cost (ABC) management system is a new accounting managing skill widely promoted in the U.S. business circle. The skill consists of, firstly, through the “activity” angle, working out the relationship between the cost and the production of results, and then calculating the cost involved in each activity or operational process step. Other than improving the cross-subsidizing situation of the cost structure, we may also find out the relationship between the resource consumption and the progress of those activities. It facilitates the analysis and management of carrying out the scheduled operation, and eventually to reach the goals of the ABC system through emphasizing operation analysis and sound management concept. In this study, our objectives are as follows: 1. To learn about the right operational flow of the museum, correct the past operational behavior faults, and simplify where may seem redundant, so as to reduce unnecessary administrative costs. 2. To thoroughly understand the manufacturing cost of the exhibits and make quality decisions on how to use limited resources for best exhibition results and services provided. 3. To allocate available resources effectively to achieve the best effects. Through individual case discussion, to provide community educational institutions know-how references of management. And our conclusions drawn from this study are the following: 1. This ABC system can indeed sufficiently provide us with all kinds of cost information. In order to survive the possible evolution of local museums in the future, such as incorporating its administrative part, or coping with changing national government financial policies, to be well informed is definitively a must. Apparently, ABC system is a great help in this respect. 2. A non-value added flow process should be designed, recognized and further improved. This can result in lower cost, higher efficiency, making resources produce even greater usefulness, and increase competitiveness. 3. From time to time, to set up some “evaluating point” at where it may seem needed. This measure can reveal inefficient spots along the process, minimize waste, and tip the responsible manager of the problem in an earlier stage, so he can respond swiftly to find out what causes the problem and get on with the necessary correction measures while it is still not too late. Local museums are mostly run on public service budget and thus with no real financial strains on their backs. However, under the current worsening government finance situation, its cost has become more and more essential for its continuous existing lately. Other than its survival, we believe it’s more than worthwhile to do our best, even under fair financial circumstances, to accomplish more goodness with the same amount of resources. According to this study, ABC system turned out to be a very good tool to help us to achieve that goal. However, just having a good tool is never good enough. Instead, it is the heart of the museum employees willing to make the best out of such tool that counts. Therefore, we believe that while we need to learn about the ABC system, the first important thing is somehow requiring the entire museum staff to establish a firm cost-effective thinking.