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• Main Authors: Chao-Yu Huang, 黃昭宇
• Other Authors: Chia-Ying Ma
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/17225015879015185482

碩士 === 東吳大學 === 會計學系 === 97 === ABSTRACT Along with the internet being more popular, the demarcation between country and country blurs gradually. The trend of globalization causes the world to integrate into a single market and makes price competition between the enterprises being intense day by day. How to reduce the product cost effectively to promote enterprise competition advantage becomes the most important topic to the enterprise. Traditional cost accounting control and reduce the production cost after the products were produced but the amount can be saved has its limit. How to improve the cost control method to reduce product cost effectively and efficiently is the critical issue which is cared about by the enterprise. The research of life cycle costing theory find that 60%~85% of product cost is decided in the product design stage and whether the application of life cycle costing theory can reduce product cost effectively is worth studying. The life cycle costing theory emphasized the product cost should be controlled in the design stage， not in the production stage. The control of product cost should focus on the prevention of cost incurred before the production, not cost saving after the production. The key of cost prevention lies in the initiative to plan and avoid product cost beforehand, not to save and control cost passively. Through optimizing product design，enterprise can effectively reduce the product cost in manufacturing、maintenance service、environmental protection、marketing and logistic stage by using the same main spare parts or reducing nonessential design. In traditional cost accounting，cost means manufacturing cost and overhead including marketing & administrative expense of products. In life cycle costing，cost means all the expenditures which the product incurs from design stage to scrape stage. Life cycle costing focus on the cost incurred during the whole life cycle of product. In life cycle costing theory，to reduce product cost effectively should not only control the manufacturing cost but also review and criticize the cost incurred in various stage of product whole life cycle. Analyzing the cost incurred in various stage of product whole life cycle，identifying and improving the bottle neck of cost reduction in each stage of product life cycle is the critical method to reduce the product cost effectively. The lower threshold of LCD monitor manufacturing industry makes it easy for a new manufacturer to enter. Too much LCD monitor manufacturer cause the price competition to be intense，product gross profit drops hurriedly and product life cycle is extremely short. To compete by very low price offer becomes the industry characteristic of LCD monitor manufacturing industry and to reduce the product cost effectively is the only way for LCD monitor manufacturer to survive. This research take the case company as an example， using case study methodology，to study whether the LCD monitor manufacturing industry can reduce the product cost by applying the product life cycle costing theory.