Implementing an activity-based cost system
碩士 === 東吳大學 === 企業管理學系 === 96 === The business environment is changing rapidly today. Customers want to have diversified products. So, It is important to get accurately product costs. Traditional volume-based systems distort product costs. Activity-based costing let the company to acquire more accur...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2007
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/76999982178028839832 |
| Summary: | 碩士 === 東吳大學 === 企業管理學系 === 96 === The business environment is changing rapidly today. Customers want to have diversified products. So, It is important to get accurately product costs. Traditional volume-based systems distort product costs. Activity-based costing let the company to acquire more accurately cost and make better decisions.
In this paper, I analyze an equipment-manufacturer who want to implement an activity-based cost system . The implementing steps and performance are listed below:
1. There are seven steps to construct activity-based cost system.
2.Activity-based cost system assign the costs of direct labor and manufacturing overhead into job-related costs and product-related costs, which will calculate accurately product costs and let the company to make pricing decisions.
3. Activity-based cost system can calculate each customer’s sales revenue and sales cost, which can let the company to do customer-relationship management.
4. The improvement of operation procedures can improve the quality of product.
|
|---|