The Influence of Applying The Activity-Based Costing on Operation Performance-A Case of T Bank in Financial Service Industry

• Main Authors: Pei-Chen Tsai, 蔡佩珍
• Other Authors: Pei-How Huang
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/vx2q55

碩士 === 國立中山大學 === 高階經營碩士班 === 101 === Because of the result of cutting down expenses reflects on the profit directly, and that is the key for a company to remain its long-term competitiveness in the market, analyzing costs and benefits before managers make any decision becomes highly demanded. As a result, the cultivation of conscious of cost takes a pointedly important role, when the economy is in a slump. Hence, in order to comprehend how banking can modify process of assignment and cost, reduce non- added-value assignment, estimate benefits and applications of assignment centralization, analyze margin in accordance with products and clients, calculate the cost benefit from the most suitable marketing channel, through bringing Activity-based Costing( ABC) into practice, to find out the most objective and correct way to calculate the cost of product and the achievement of product, and to furthermore raise the outcome of operation. Therefore, through individual case study, we are going to do a research of how to first introduce Activity-based costing(ABC) into a company, and make use of the result of the information of cost to solve related problems. The benefits this research has found in accordance with the bank: a.Provide meaningful analysis of cost benefit both for products and clients. b.Assist modifying process, and accelerating the productivity. c.Assist the management of human resource. d.Improve the raise of conscious of cost. By introducing Activity-based costing into the company, we anticipate establishing all employees’ conscious of cost gradually. And with continually reviewing and discussing, to achieve the goal of raising the performance of the bank.