Implement ABC/M in products mixes decisions-lessons learned from telecom eqipment company in Taiwan

• Main Authors: Yu-Huei Chang, 張玉輝
• Other Authors: 游張松
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/04841030579278554173

碩士 === 國立臺灣大學 === 商學研究所 === 94 === Abstract In recent years, companies in Taiwan have been looking for the ways to enhance their competitiveness while encountering the challenge from their competitors. Michael E. Porter (1980) demonstrates that competitiveness comes from the internal value activities in an enterprise. Form this point of view, we can infer activity-based costing to help enterprises increase their competitiveness. This study focuses on the effects of ABC/M implementation in an enterprise based on an analysis on product cost structure through field study. By using ABC/M, find out the distortion of the traditional costing system and analyze the cost and profit of product mixes. Finally, results of this study, the whale curve and the sensitive analysis, help managers to make the product mix decisions. Briefly, empirical results of this study are shown below: 1.After the company implementing of ABC/M, the distortion of the traditional costing system can be decreased. 2.ABC/M provides managers information to find bottlenecks and make an improvement on manufacturing process. 3.ABC/M can help enterprises raise their profits and competitiveness by providing value product mix information.