| Summary: | 碩士 === 銘傳大學 === 會計學系碩士在職專班 === 103 === The occupied vehicles of container transportation company is the heavy burden, because of depreciation expenses or fuel fees. Therefore, outsourcing transportation to outsourcing vehicles is a feasible way to reduce costs.
In order to make the profits of occupied vehicles are better, the Case Company distorts the cost allocation and attribution to shift more costs to outsourcing vehicles. Thus, this study use activity-based costing to recalculate the costs and make the Case Company can achieve more accurate profits of occupied vehicles and outsourcing vehicles. However, according to business administration literatures, full-time employees are more loyal than outsourcer, so for the more demanding conditions of transport tasks, such as: night transportation or involuntary holiday attendance, etc., the acceptance of occupied vehicles is higher than outsourcing vehicles. In addition, outsourcing transportation to outsourcing vehicles must bear higher risk, for example: the financial crisis of outsourcer, or the outsourcer is not familiar with the client operating procedures and leads to hurt Case Company’s goodwill and causes related losses. Thence, the container transportation company owned vehicles in addition to profit considerations also other factors need to be considered.
In summary, using activity-based costing can more accurately allocate and attribute costs; however, considering about loyalty and risk, even though the occupied vehicles are loss, they still have meaning of existence.
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