| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 96 === Similarity exists in Taiwan food industry. It means that it is a cost oriented industry. During these years, depending on the jumping growth of hypermarkets, sale is leaded overwhelmingly by these strong channels. The trend has changed from production orientation to customer orientation. It makes both manufacturers and brand owners lost their strength to decide the price. Heavy competitions make profits decrease because players in Taiwan food industry adopt the red ocean strategy.
As the growth of globalization and coming of the trend of micro-profit, the only one way to survive for a company is to have the profit advantage that others don’t own. It is the key point that a company must establish nice and long-term relationship with customers in the strong competitive environment. Getting information of marketing costs becomes more and more important according as the share of marketing costs take 20%~50% from the total costs of a product. However, the traditional accounting system cannot appeal the costs of marketing reasonably. Thus, it cannot provide enough information to help a company to decide marketing policies. This would waken the competitivily of a company.
In this research, food manufacturer is taken as an object, and customer as a Cost Object to evaluate customer’s value based on Activity-Based Costing. The author tried to investigate the origin of profitability and efficiency of the internal processes in this firm by examiniming the product costs and the process of value chain for business efficiency improvement.
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