The use of Activity-Based Costing system in the television broadcasting industry: The case of T Television Company
| Autor: | Chiu-Hsia Wu, 吳秋霞 |
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| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 Since Cooper & Kaplan proposed the concept of activity-based cost system in the 1980s, the domestic and international academic researches and empirical studies are conducted continued to have the certainty that activity-based cost system can provide more accurate cost information than the traditional cost system does, but there have not been many researches regarding the activity-based cost system applied in the television broadcasting industry. Taking domestic the television broadcasting industry as its subject, this research has been conducted to explore the cost operating system in the way of case study and analyze the expected benefits from the activity-based cost system used in the TV company. The findings suggest that there is possible distortion by the distribution way used in current cost system. The new designed activity-based cost system may eliminate the distortions by the traditional cost system to provide more accurate cost information. Finally, the implementation of the activity-based cost system provides the company with the evidence for cost improving, job performance enhancing and reducing the waste of resources. This research may also provide prototype for other television broadcasting industry to develop their costing systems. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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