The Empirical study on the relationship of ABC systems and EVA systems – the Case study of one telecommunication Company

• Main Authors: Miao-Chu Wang, 王妙珠
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/26835088728965706148

碩士 === 國立中正大學 === 會計所 === 95 === Today, Internationalization, liberalization, and privatization are always concerned by governments for economic development. There are some challenges should be conquered in Telecommunication business during privatization. In this research, the author examined the cost-analysis of one Telecommunication company by case-study. Activity-Based Costing (ABC) system and Activity-Based Management (ABM) are cost management approaches which can improve business’s competition. Based on the research model of ABC-EVA system by Roztocki et al. (1998) , the author tried to analysis how could ABC-EVA system be implemented in the Multimedia On Demand (MOD) services of a Telecom company by Analytic Hierachy Process (AHP). This research not only help the manager understand their product cost structure, but also could be help the manager understand that the capital invested in their company is a precious resource that has to be used effectively.