The Application of Activity-based costing - A case study for a CRT monitor-making Company in Taiwan

• Main Authors: CHENG, YA-LUN, 鄭雅倫
• Other Authors: FAN, HUNG-SHU
• Format: Others
• Language: zh-TW
• Published: 2000
• Online Access: http://ndltd.ncl.edu.tw/handle/82602950608802358780

碩士 === 中國文化大學 === 會計研究所 === 88 === The Monitor market is continuously growing and experiencing fierce price competi-tion. Due to the recent trend of decreasing prices in the 3C-product market, gross profit margins are shrinking. However, in order to maintain global competitiveness, corpora-tions have to place much more emphasis on marketing strategy. This raised the important issue of providing accounting information that is relevant, reliable and timely. The topic of this thesis concentrates on applying Activity-based-costing (ABC) by the monitor-making corporation and the relationship to the theory of constraints (TOC). By generating some useful information from this structure, the research tried to improve the operation of this sample company and the ability to compete with other companies. The research using case study methodology . This sample corporation has a material management department, a manufacturing department and a quality control department among others. In order to deeply study this field as well as this corporation, we spent 3 days a week obtaining necessary information to analyze this topic by reading, observing, interviewing and meeting with employees from July, 1999 to May, 2000. The case study indicates employing Activity-based-costing (ABC) could improve efficiency of operation. In addition, this system could help companies precisely evaluate the cost of making each product as well as the cost of each procedure during production. Therefore, administrators could easily collect the information that they need. Moreover, by evaluating the steps of the theory of constraints, we could know ex-actly where the constraints are within the production procedures. Furthermore, by taking advantage of the information generating from this ABC system, companies could make their marketing strategies without any difficulties, clarify the responsibilities of each per-son and streamline production.