| Summary: | 碩士 === 東海大學 === 工業工程與經營資訊學系 === 93 === Because of the automatic production and few diverse order pattern proportion increase, Causes the change of cost structure. it is necessary for the enterprise to reinspect their cost structure of operation. Hence, the production cost will be decreased and the competitive capability will be raised in the enterprise. The activity-based cost system starts with operation flow, and with the manner of two stage allocation, it is helpful for improving the phenomenon which is made from the dogmatic allocation with traditional cost system.
Comparing to the traditional allocation method, the ABC system can provide the more accurate cost information to the enterprise. It is hard to use in the practice. Therefore, it faces the situations of low practicing performance and few acceptances. General speaking, there are two main problems in establishment of ABC system:
1. It is hard to establish the complete model. Therefore, as the expansion of cost structure and the change of model, the original module con not immediately renew the information, and then it will cause the wrong predication of cost.
2. It is hard to fully express the complication of real operation, and it can not show the actual situation of production capability.
In order to solve those problems, the accounting scholars, Kaplan and Anderson, proposed the time-driven ABC model in 2003. The method of unit of driven prediction is used to improve the original allocation framework of ABC system. With this manner, the complication of every actual operation item can be expressed, and there is more elasticity among operation, resource item, and change of content.
According to the literature review, we can understand the defect of traditional ABC system and the advantage of time-driven ABC. This study takes the time-driven ABC as main concept, and then takes the case study to Discussion the differences between Time driven ABC and the traditional method in implementation and the result of allocation. Then, as the result of cost analysis, we are going to proceed with applying in activity based management. Finally, for responding to the trend of e-Business, this study proposed the framework of time-driven ABC model based cost system. In the one hand, we expect to enhance the efficiency of renewing information of time-driven ABC model. In the other hand, we hope to provide related people and industries, trying to practice ABC system, with reference.
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