The Application of the Activity - Based - Costing The Case of a Resource - Recycling Firm
碩士 === 中興大學 === 高階經理人碩士在職專班 === 95 === The cost is the key to the competition of one company. What company can figure out the accurate cost must be able to take the absolute advantages on the pricing of products. Activity Based Costing System (ABCS) is caused by belonging costs to activities. Com...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
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| Online Access: | http://ndltd.ncl.edu.tw/handle/46805453041179132149 |
| Summary: | 碩士 === 中興大學 === 高階經理人碩士在職專班 === 95 === The cost is the key to the competition of one company. What company can figure out the accurate cost must be able to take the absolute advantages on the pricing of products. Activity Based Costing System (ABCS) is caused by belonging costs to activities. Compared with traditional costing system, ABCS can be closer to the real cost of company. Furthermore, ABCS can speed up the transformation and advancement of activity process when conducting ABCS to company simultaneously.
The research is to put case study into practice on one domestic Environmental Technology Company. After conducting ABCS, we found the costs figured out by Activity Based Costing (ABC) are really closer to the actuality than what costs company counted by tranditional costing system originally.
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