The Exploring Research for Strategic-cost-management Planning-An Example of a Case Company

• Main Author: 蔡芳珠
• Other Authors: 陳 光 谷
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/30251448559081496829

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 94 === Abstract The competitive advantage of enterprise came from good cost management and provided accuracy, in time and key cost information in economy downtime. It could assist enterprise to institute correct competitive strategies and create business management advantage. The cost information in traditional cost system lacked for timing and too general and could easily change the truth of cost information. The activity-based costing was accepted as industry. It was a cost analysis system that acquired product cost information and could ascribe cost to related operation activities. The activity-based costing also could calculate correct product cost and redistribute cost data except that provided the method of effective cost-cutting. The research adopted case study. This research constructed based on three themes: value chain analysis, strategic positioning analysis and cost driver analysis by John K. Shank & Vijay Govindarajan (1983) and the purpose was applied the tools of strategy cost analysis. According this case study research and through the frameworks of strategy cost management, it could provide much exquisite cost information and reflect the economy activity of business that much accurate or true. It could also provide the key information that completed and fitted demands, institute optimal strategy and attain the objectives of cost-minimization and profit-maximization.