Using Activity-based Costing to Improve Product pricing ：A Case Study for Company

• Main Author: 徐大為
• Other Authors: 鄭雅穗
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/73123473066814179808

碩士 === 元智大學 === 管理碩士在職專班 === 99 === Due to keen competition, manufacturer in Taiwan usually face low volume and diversified order. To maintain competition advantage, enterprises have to provide product innovation and service and also perform better cost control and strategy. Therefore, how to calculate product cost precisely and to set product price flexible has become an urgent and crucial issue for modern enterprises. Due to over simplification and lack of reasonability of traditional cost system, product cost usually consists of cross-subsidized (Over costing of high volume product and under costing of low volume product) and can’t satisfice modern manufacture environment. Activity-based costing help reducing the twisting of product cost, improving operating efficiency and product pricing, and setting operating strategy. This research was based on case study of business machine manufacturer and emphasized the allocation of product development cost. The main purpose of this study is to use ABC costing system to build a cost model and hope this study can help relevant enterprises perform better performance on product development and pricing strategy.