Activity Based Costing Analysis of Wastewater and Sewage Treatment Facility─A Case of Private University
碩士 === 逢甲大學 === 會計所 === 100 === Water resources management is very important topic of discussion today as environmental protection consciousness awakening among the citizens and water resources depleting at an alarming speed. Specifically, waste water and sewage treatment are the top issues that are...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/59385779633099602532 |
| Summary: | 碩士 === 逢甲大學 === 會計所 === 100 === Water resources management is very important topic of discussion today as environmental protection consciousness awakening among the citizens and water resources depleting at an alarming speed. Specifically, waste water and sewage treatment are the top issues that are commonly discussed in today’s medias. Although our country’s cost accounting system of wastewater and sewage treatment has adopted activity-based costing, the system is not updated regularly and therefore it could result in unrealistic cost allocations. Because of cost effectiveness consideration enterprises generally do not voluntarily consider installations of wastewater and sewage treatment facilities. As technology advances the Economic Value Added deriving from installations of such facilities is very likely to bring long-term values to the enterprises. This study focuses on a Taiwanese private university that voluntarily installed wastewater and sewage treatment facilities and used it as a case study. Research objectives include building of a model to calculation the costs associated with the installation of wastewater and sewage treatment facilities and using the model to perform a cost-benefit analysis.
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