| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 106 === In recent years, China’s electronics industry has grown robustly and rapidly. Companies from the industry have started to enter the global market, offering low product prices. In response to a low profit era and competition pressure from the emergence of China’s “red supply chain”, developing reasonable product pricing strategies and identifying resilient resource utilization models are critical considerations for the survival and growth of Taiwan’s electronics companies. In this study, the theory and management structure of Activity-Based Costing (ABC) was operating cost data from the preceding 3 years are collected from sales, management, and research and development departments of electronics companies in Taiwan to calculate their operating costs associated with products. A data analysis technique (i.e., ABC analysis) is employed to identify the difference in margins between various conventional cost-sharing approaches. In addition, budget variance was analyzed to determine strategies for improving pricing strategies and operating cost management. The following findings are observed:
1. Under conventional cost-sharing approaches, the operating cost of a product tends to be distorted, resulting in difficulty providing punctual and objective cost information.
2. Information on activity-based costing can assist a company in accurately predicting the operating cost of a customized product, improving their pricing strategies, and identifying and eliminate procedures with no added value.
3. Use data analysis tools to enhance communication and speed management decision-making and analysis speed.
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