The Effectiveness of Implementation of Activity-Based Costing System in Taiwan Enterprises

• Main Authors: Mei-Chuan Shiu, 徐美娟
• Other Authors: Han-Sheng Lei
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/73877889339400418289

碩士 === 國立雲林科技大學 === 企業管理系 === 103 === After Activity-based costing (ABC) has been introduced by Cooper and Kaplan, this system has been emphasized and implemented by many enterprises all over the world, but in Taiwan seldom enterprises use it. Academia values it and there are some cases of enterprise implement it successfully. In recent years many researched have documented the design and implementation of ABC in Taiwan. However, the percentage of implementing this system is still low in Taiwan enterprises. Therefore this study would like to find the reasons of this situation. The study desired to understand the situation, effectiveness, and intention of implementing ABC. The purposes of this research are: 1. Gather the situation of implementation of enterprises in Taiwan. 2. Understand the intention and reasons of implementation ABC. 3. Try to use the results to improve the intention of enterprises to implement ABC in Taiwan. By questionnaire survey and qualitative interview method, this study mailed to the accounting or financial department in 815 listed companies in Taiwan. After analyzing 82 samples and interviewing enterprises, the main findings are followings: 1. The percentage of implementation ABC in Taiwan enterprises is higher than before, and the period of implementation ABC in Taiwan enterprises is longer than before. Therefore we can infer that most enterprises which implement this system is keep ongoing. And we can also infer that enterprises using this system have effectiveness. 2. Industry does not affect enterprises to implement ABC. 3. Redefine the ABC with broad sense, the percentage of implementation of ABC in Taiwan enterprises maybe higher than this survey.