A Case Study on the Method of Activity-Based Costing System for R&D Project Product
碩士 === 國立臺灣科技大學 === 工業管理系 === 92 === This research tends to apply Activity-Based Costing approach in the R&D cost analysis of a LED industry. By the analysis of optimal operational procedure and impact factor study, this work spited out the operational items, quantity, and requirement of the op...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/98154176558507099862 |
| Summary: | 碩士 === 國立臺灣科技大學 === 工業管理系 === 92 === This research tends to apply Activity-Based Costing approach in the R&D cost analysis of a LED industry. By the analysis of optimal operational procedure and impact factor study, this work spited out the operational items, quantity, and requirement of the operation to get a reasonable cost and adequate input of resources.
The main conclusions of this work were: (1) the cost of operation foundation system comparatively can the reasonable estimate with grasp the resources which must use, also effectively reduces the traditional achievements to appraise needs the cost and the time; (2) enhances objective of appraisal decision-making question; (3) the effective accumulation resources the basis which makes again as the enterprise flow; (4) eliminates the non- attachment value the work, the promotion resources use efficiency and the work attachment value (5) provides the policy-making reference the basis.
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