Exploring for the Cost of Production of Exquisite Tea Based on Activity-Based Costing System

• Main Authors: YANG,CHIUNG-HUA, 楊瓊華
• Other Authors: WU, HSU-CHE
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/y2f4e3

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 107 === Global trade liberalization, rapid market changes, and advanced technology environment have also changed the business model of the company. Taiwan became the 144th member of the WTO in 2002, making Taiwan's agriculture officially internationalized and liberalized. In order to enable sustainable development of Taiwan's agriculture, in recent years, the Executive Committee's Agricultural Committee has actively promoted agricultural technology and automation, and through the production of better quality, high value-added and exquisite agricultural products, to improve production and operation efficiency, and to enhance international competitiveness. Among agricultural products, exquisite tea has a high economic value. In the past, agriculture was mainly based on direct raw materials and direct labor. However, the changes in agricultural technology and automation were accompanied by an increase in indirect manufacturing costs, which were prone to problems of overcost or undrecost. Therefore, this study will use Activity-Based Costing (ABC) to conduct case study analysis of exquisite tea makers. According to the analysis results of this study, it is found that the unit cost of Taiwan Pu'er tea and black tea is undercosted by the single-distribution method, which also causes overcosted of the unit cost of oolong tea. Through this study, we can understand the advantages and disadvantages of ABC system and the feasibility of applying the operating to the exquisite tea industry, which can be used as reference for other exquisite tea makers.