| Summary: | 碩士 === 國立中山大學 === 企業管理學系研究所 === 107 === Abstract
The gist of the paper is to discuss the application of activity-based costing to ChungHwa Post Co., Led .With the more and more competitive business environent, it is an indispensable key element for the authorities of post office to control cost. As a result, with the hope that probe into the occupational activities of post office practically in order to realize the main activities and cost drivers of post office.
This paper includes as follows:
In literature review aside, first, describe the model of ABC. After that, argue the questions of conventional cost accounting system. Then, introduce ChungHwa Post Co., Led. including it’s background, organization ,product etc. In the case study, according to the steps of ABC, get resource costs attribute to products.
After examine the feasibility of ABC apply to post office, there are four conclusions:
1. ABC is suitable to ChungHwa Post Co., Led.
2. ABC gives objective cost information to the authorities of management in order to make decision of price.
3. Reduce the time of the deals, it will be the best way to decrease the cost of occupational activities.
4. ABC enable to grasp the main reason of cost occurs for staff.
Keywords: Activity-based costing, ChungHwa Post Co., Led. Cost system, Cost allocation, Management accounting
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