Constructing the Cost Management Modle by Using Time-Driven Activity Based Costing- Case Study in Die Industry

• Main Authors: Fu-Lien Chung, 鐘福連
• Other Authors: David Kuo
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/88885300074605682754

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 95 === Activity Based Costing (ABC) analyzes the product family, related activities and their associated resource consumptions to get cost allocation. Although ABC seems can achieve more accurate then other traditional cost allocating method, it has problems on the performance for the model establishment and maintenance. Especially, when the cost structure is changed, the related data is hard to immediately update. In 2003, Kaplan proposed Time Driven Activity Based Costing (TDABC) to improve the implementation of ABC cost system. However, the implementation of TDABC is still limited in real application. This research proposed a systematic model for implementation of TDABC. Based on the principle of TDABC, the model utilizes IDEF (Integration DEFinition for Function Modeling) to decompose the production process into major activities for a product family, to identify required resource for each activity and to summarize the cost items. A case study is illustrated to the implementation of the proposed model. Finally, integrating of the proposed model into Enterprise Reasource Planning (ERP) system and the application of TDABC to cost management are also presented in the study.