| Summary: | 碩士 === 東海大學 === 會計學系 === 97 === The implement of the activity based costing system may help the enterprise to provide informations more accurate on products, customers and activity income. It will help to integrate cost and the performance managerment system for managers; and further, it will raise the income and performance for enterprise effectively.
According to the case research for example, after we had discussion with this case about the problems during the period for implementation, the conclusions are as follows:
(1)During the implementation for ABC, it must make the optimization the disposition at the resources and consider that the complexity of carry out ABC system and time and cost spent comprehensively.
(2)During the stage for ABC project planning, the selection for ABC core team members and training are most important factors which to determine either the successful of ABC implementation or failure in the future.
(3)Establishes the ABC model construction and make multidimensional analysis with yield information may provide for reference on decision-making with the non-finance index. It also replenishes insufficiency of the financial information.
(4)Connect with the systems of the company interior used, and establish the completed ABC database might enhance the material collection the integrity and the instantaneity.
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