A Study of Applying Activity Base Costing onthe Development of Footwear

• Main Authors: TSAI-LING CHIU, 邱彩玲
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/49528265380228771538

碩士 === 逢甲大學 === 經營管理碩士在職專班 === 100 === Abstract Under this severely competitive phenomenon worldwide, interpreters should effectively control the cost in order to strengthen the core competence. Therefore, Activity-Base Costing is a way to provide the management the Performance Measurement between financial and non-financial analysis so that finance can be improved by regulatory reform and competitive advantage can be achieved. People used to evaluate the target cost base on the Volume Base Costing, and yet these figures can’t precisely reflect the real condition of resources consumption anymore under this complicated procedure. Therefore Cost Drive Management is a way to precisely calculate the cost for each product. This research aims to figure out what make cost float from footwear’s developed and design and it ends up as blow. A、Build up a customized Activity-Base Costing system to satisfy each different company’s need. B、Clarify the different system of the cost between the old and the new. (a)Improve the complementary cost situation for the sake of rationalizing resource allocation. (b).Provide more accurate cost information and cost details. Therefore, it can be focused on the room for cost improvement. C、Put Activity-Based Costing into practice as the referable principle for management and decision-making for the purpose of amelioration.