Resources-Decision-Based Costing –Improvement of Modern Costing Methods

• Main Authors: LEE,JUI-LIANG, 李瑞亮
• Other Authors: LIN,TZONG-HUEI
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/h5v432

碩士 === 國立高雄應用科技大學 === 會計系碩士在職專班 === 104 === Since the second half of the twentieth century, the globalization, and the great improvement of the production technique and management theories lead to the diversification of manufacturing technique, the production line and the production supply chain. The traditional cost accounting could no longer cope with the varied business manufacturing model and resulted in the distortion of cost calculation. After the 1980s, the modern costing systems have provided solutions of the above problems. But some solutions have the over-complicated structure or the enormous construct engineering. Some lacks of sufficient information about the resource decision-making for the production capacity, and the management control system. This study proposes a precise and easily-achievable costing method by theories researching, model construction and case simulation. It not only solves the problem of distortion of traditional cost accounting, but also provides the accurate data for idle and excess capacity, and the efficiency of resource consumption. In addition, it supplies the needs of the resource decision-making about the strategies and the business model. Furthermore, it creates a basis for the future research of the relationship between business model and strategy with the costing model.