Activity Based Costing in Pricing Strategy-by using International Express
| Autor: | Sidney Lin, 林仕健 |
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| Rok vydání: | 2005 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 93 As an analytical framework, Activity Based Costing has not only been fully elaborated by international academic community, but also been put into practice in terms of business pricing for years. In Taiwan, it has hardly been the case. The theory may have been introduced by couple accounting scholars; however, few companies have incorporated it into business running. With this in mind, the author takes an international express company for case study in an attempt to demonstrate the effectiveness and utilization concerning Activity Based Costing in pricing. In doing so, this paper begins with an examination of the company’s cost structure. The author then spells out the steps and ways in which Activity Based Costing is conducted. On the whole, the major findings of this research can be summarized as follows: 1. The case evidently corresponds with the theory with respect to the particular juncture, steps and ways. It also built up an implementation model for Activity Based Costing. 2. Being a service industry, with huge portion of expenses related to people activities, the company adopts “People’s Activity Proportion in daily working hours” to allocate expenses into activities. 3. A pricing simulation stemmed from billing system and Activity Based Costing proves competitive and profitable. 4. A new concept “Activity Factor Grading” is used to precisely control the cost of customized products. With this concept, the company can provide diversified products to meet customer’s needs and increase profits. 5. The company successfully enhances its growth following the implementation of Activity Based Costing globally. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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