| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === Taiwan's Phalaenopsis is known as the gold industry in Taiwan. With the upgrading of machinery automation, the ratio of manufacturing overhead in the Phalaenopsis production cost has increased as well. This also led Phalaenopsis production activities into the scope of economic of scale. Which came after is to face the global competitive market.
However, the traditional costing system has been gradually unable to provide effective and useful information to help these growers. While facing the rapid international competitive environment, a reasonable cost statement is an urgent need to make an effective and accurate business decision.
This study case proceeds by the steps of Activity-Based Costing introduced by Cooper, Kaplan, Maisel, Morrissey and Oehym (1992). Firstly we aim at an individual Phalaenopsis grower and calculate his production cost of Phalaenopsis, after comparing with the unit cost under traditional costing, we could provide relevant production and management decisions. Although it’s not able to be perfect in every way, it would be the reference resources for future agricultural growers or agribusiness industries when they implement a more complicated activity-based costing task or other cost calculations.
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