NONE

• Main Authors: Ko-chun Teng, 鄧可君
• Other Authors: None
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/54914029196998579405

碩士 === 東吳大學 === 會計學系 === 98 === The market has been changed into high globalized competition. The modern companies usually get the competition advantages by diversified their products. The way how to get the most decision-related and correct cost information becomes more and more important to the management of the company. Under the concept of continuous improvement, the management needs to verify the impact from the rapid changed environment and makes the further forecasts and solutions. The costs information plays a critical role under this scenario. This study, on the case company (division), approaches the following issues using the method of case study: 1.Discuss and study if the current cost systems based on activity basis of the company (division) provide better decision related information to the management. 2.Discuss, study and compare the advantages and disadvantages of the current cost variances allocation of the company (division); the importance of measuring the income (or loss) by products correctly. 3.Discuss and study how to use the eliminating variances oriented cost saving projects to improve the efficiency and effectiveness of the budget activities. The conclusions reached by this study are as follows: 1.The allocation of variable overhead under the current activity based cost systems of the company (division) could assess more correct profitability than using the volume basis. 2.The cost variances should be allocated by the separation of attributed and unattributed and then make the income (or loss) by products assess more correctly. 3.Through using the two-step variances allocation and planning the related cost saving projects, the company (division) could construct the budgets by products structure. Key words: Activity-Based Costing Income/loss by products Variances allocation