An exploratory study on applying ABC Costingon the ERP of the Weighting Industry.

• Main Authors: Billy Hsu, 徐國原
• Other Authors: Vandy Liu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/38920750989391672123

碩士 === 中原大學 === 資訊管理研究所 === 99 === Enterprises to meet the different needs of customers, product categories more style trend when the company's style of production patterns to more customized production, its product complexity increases, the relative increase in cost estimation and performance analysis of the difficulties of it must be related with the operation of the mechanism to manage and more specialized, and a more rapid response mechanism, to enhance competitiveness. This study attempts to apply activity-based costing system (Activity-Based Costing) in a multi-functional project-based organization, the average cost of the system to eliminate the distortion of traditional indirect costs, provide more accurate cost information based on the company's processes and case structure, reference to the development and empirical literature into ABC's standard procedure.