Integrating Interactive Analysis with Activity-Based Costing (ABC) to Implement Strategic Cost Management

• Main Authors: Jou-hui Lai, 賴柔卉
• Other Authors: Chung-Jen Fu
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/c74mq9

碩士 === 國立雲林科技大學 === 會計系 === 106 === 　The study analyzes the manufacturing cost information by integrating the interactive analysis tools and the activity-based costing system. By using the interactive analysis tools to discuss the product cost allocation for case study, it can provide companies reference how to reduce the product cost and also give the relevant personnel suggestion how to implement the strategic cost management. The case study is a rigid printed circuit board manufacturer in Taiwan. In recent years, the original allocation method of the manufacturing overhead cannot completely meet the needs of the management decisions anymore due to the keen competition in PCB market, the increasing proportion of manufacturing costs, and the dramatic changes in its product structure. The study first discusses the feasibility of a company implementing the activity-based costing system, and then designs a costing system suitable for the case study according to its production flow with the interactive analysis tools. In the final, it proposes the improvements and recommendations to help the company implementing cost management in effectiveness. The study found that if companies can use the interactive business intelligence analysis tools on the management, they can effectively reducing the operating costs in activity-based costing system, and updating the accurate cost management information immediately. It is a good reference guide for the industry and the academic community.