| Summary: | 碩士 === 國立成功大學 === 工程管理碩士在職專班 === 105 === The management and improvement of cost are the basic tools for business competition. Usually, a traditional cost system may be acceptable to evaluate the products cost of raw material level products, but it could not fulfill the requirement of rigorous distribution cost for the individual product. It will distort the cost structure and mislead the wrong decision making. However, the incorrect information will bring the improper price strategies which would impact the marketing strategies and whole business competitive advantages as well. Regarding to the steel industry, it is integrated downstream products with small quantity and various grades. It leads more significantly to the distortion of products cost and causes the strategies of product- mix unhealthy.
Activity-based costing approach is a proper tool for evaluating the product cost. It is an effective method for managing the business performance and resource consumption. We can figure out the product cost by linking the productive operation activities and the resource consumption by the ABC approach. It seems that the evaluated product cost is more accurate than the traditional average cost method. Since the ABC approach takes all resources consumption for each product actually uses. We conduct the ABC approach to clarify the diversity product cost on cold-finished steel products. Furthermore, we combine it with the activity-based management (ABM) to improve the process flow for assessing the product cost. To gain diversity production line limitations and product margins, we establish a productive mathematical model with linear programming technology on the case for accomplishing the optimization productivity.
Finally, proper product strategies have been evaluated by the linear programming technology. It has been solved the optimization product-mix with an effective resource planning, and mathematical models to verify the product strategies. The proposed decision support system will be established for preparing activities of marketing strategy. As a result, it has been improved the quality of decision making and influenced the business operation thinking of product price and sale. It seems to install a foundation of intelligent management as well as industry 4.0.
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