| Summary: | 碩士 === 元智大學 === 資訊管理學系 === 97 === This study applies Activity-Based Costing (ABC) to examine operating costs in the manufacture industry. This study illustrates how to calculate accurate activity costs .In recent years, Activity-Based Costing has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competition.Currently manpower and material high of value，effect on cost increase and enterprise revenue decrease . Activity Based Cost base on manufacture route , to use two phase to compare methods. ABC is difference in Material OverHead with traditional standard cost.
Activity-Based Costing can to find out some of important and necessary resource and manufacture route or activity . It can clear to explain that product to consume what resource and come through what manufacture route activity.The users can use these effective methods to complete their requirements and find the bast solutions to acquire the suitable equipments to make the high effectiveness and high good performances production goals.
This research is to design on developing the cost management system who uses the methodologies of Activity Based Management , applied to manufacture industry of production department. Additionally, this model can find the optimal factor ratio , elasticity consider the demand of resource and activity , this research are good reference for engineers and can be used to develop the similar models of systems for the further researches.
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