The Design and Forming of Activity-Based Costing System-A Case Study for Chemical plant

• Main Authors: Tzu-Hsiu Tso, 左子修
• Other Authors: Wei-Ming Wu
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/71484726895027883575

碩士 === 國立高雄第一科技大學 === 企業管理研究所 === 97 === Traditional cost accounting system is not suitable for the method for calculating the current trend of industrial development of low-yield, high degree of diversification of products, coupled with a variety of business decision-making in determining most of the cost information will be used, if the cost of information is wrong, it will be in forced to face the issue of the competitiveness of all kinds. And the cost of incorrect information will allow enterprises to run into the woods, in today''s competitive environment, the wrong information will guide you to spend a lot of time, money and manpower to solve the problem is not important, but the real key issues ignore. Therefore formed the basis of the cost of system operation will be necessary. Activity-based cost system is a want to be a good cost-management system, not only in terms of cost there are many concepts of innovation, and even the operation and management, there is also a very good application. Only in the implementation of a complex process, but also in the chemical industry is also a lack of empirical cases, cases of this study was to use the company introduced a system of activity-based costing process to establish a model for the chemical industry to promote information and access to the final activity-based costing system chemical industry has a positive impact on the conclusions.