AN INTRODUCTION OF ACTIVITY-BASED COSTING SYSTEM - THE TESTING FACTORY OF IC MANUFACTURING FABRICATION

• Main Authors: YANG CHANG, 張洋
• Other Authors: JUNG KUEI LEE
• Format: Others
• Language: zh-TW
• Published: 1993
• Online Access: http://ndltd.ncl.edu.tw/handle/81768600982946785465

碩士 === 國立交通大學 === 工業工程研究所 === 81 === More and more evidences have become to show that traditional cost system is no longer trusted by the enterprises. This is due to traditional cost system is not an adequate method for measuring today''s complex manufacturing floor. Therefor, Activity-based Costing system (ABC system) is appearing to many enterprises because it is able to deal problems described above. The development history and the pros and cons of ABC system are discussed first in this paper. Second, the procedure of establishing an ABC for an IC Fab is created. Third, an example of using this model is illustrated. Finally, we depit the comparison of the ABC model result with traditional approach.