| Summary: | 碩士 === 臺灣大學 === 工業工程學研究所 === 98 === The accurate evaluation of production costs has become absolutely essential for companies today. The production cost in service industry is very hard to measure because of its business operation type. The concept of Activity-Based Costing (ABC) has provided a solution for allocating indirect costs. It is a widely used and effective analysis method for many kinds of industries.
The basic three elements of activity-based costing are activity, resource, and cost driver. But it does not propose general criteria for identifying. To build up the full production process is the most important thing of using ABC. However, the service processes of the express industry are very trivial and increase the difficulty of applying ABC to the express industry.
The study proposes a method to establish the activities of express industry by using Quality Function Deployment (QFD). Based on its layer structure expansion characteristics, we can use simply classified major activities to cover whole operation process step by step. The actual application of express industry is to build completed and detailed operation process. By using the concept of ABC, we can construct the formula of express industry to accomplish the analysis of service costs.
According to the comparing result of this thesis and other literatures, it can not only construct the operation process but also reflect the resources consuming of relative activities. It can prevent the miscalculation during the complex operation process and improve the mistakes of cost estimation. In summary, QFD can provide a systematic analysis and effective method to service business.
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