| Summary: | 碩士 === 國立成功大學 === 高階管理碩士在職專班 === 94 === Abstract
This study examined the pricing strategies of the textile supplier in order to passing the evaluation of brand-purchasers. Then, the textile supplier can not only become a member of international big supply chain but also make sure its coming order continually as well as improve its overall competitive advantage. The company increased its operation cost since it has to accomplish the Corporate Social Responsibility. In order to realize the impacts and offer the top manager a rule as s pricing instrument, the company applied the ABC accounting system. The research had been implemented by using the case study approach. The finding of this study were presented below:
1.The current accounting system used by the selected company made a fluctuated influence on its products’ cost.
2.The cost impacts to suppliers of CSR are able to be calculated by ABC accounting system.
3.Managers can make the more accurate pricing strategy by utilizing the activity-base costing system.
Under the over competitive and diminished profit environment, cost management and control became the core management ability. It is absolutely important to build an activity-base costing system. Since implementing the ABC system require a number of information and its process is also complex, the support from top management and reorganization cross departments are necessary. Those tasks should be upheld as a corporate strategic management. Also, the success can be achieved only when all departments such as production, accounting, as well as information cooperated as teamwork.
In the pricing decision model implemented by the selected company, the decision maker attached a certain percentage of extra charge on the original cost. And, the decision maker divided their suppliers into three categories as A, B, and C by their service quality and product price. After that, the manager figured out the customers’ profit contribution and strategic needs in order to improve the company’s performance.
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