A Study of Activity-Based Costing And Various of Management Decision Making－ A Case Study of an Electric & Machinery Factory
| Autor: | Kuo-Tung Liao, 廖國東 |
|---|---|
| Rok vydání: | 2010 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 98 The study of case is to deal with the motor factory of research and manufactureing, which has faced customer-oriented management strategy that the products adopt multiple types with large volumes, and multiple types with small volumes to use the different cost allocations to result in the different costs in ordering and pricing. The market is continuously growing and experiencing a fierce price competition. However, in order to maintain global competitiveness, the corporation has to place much more emphasis on business competitive strategy. This raises the important issue of providing with relevant, reliable and timely managerial accounting information. The research topics of the study are to discuss the linkage between Activity-Based Costing (ABC) System and cost drivers to obtain useful information for the decision making under the research framework in order to help the case factory’s management to enhance its competitive advantages in the motor industry. The research is using case study methodology to apply an electric and machinery factory’s 2 sections, 48 cost centers and 7 service units in 2008 as the study objectives. The author makes the comparison between the traditional overhead allocations and ABC system to analyze the domestic and foreign sales for A and B series of machinery products on expense ratios,cost variance analysis, and calculation the outsourcing costs to obtain the sufficient information to analyze the research. The study of related conclusions summarize as follows: 1. Both 35% of A and 20% of B series of machinery contain over +3% of cost distortion. To provide more precise manufacturing costs for the management right decision in the product strategies to promote the corporation’s profits, it’s necessary for the case factory to work on ABC system. 2. For the domestic sales of pricing strategies, the study shows that A series of machinery product should totally review and examine the price, but B series of machinery product exhibits negative-sloped curve between the gross margin and quantities. The major materials of motor are silicon-steel and copper wire. Currently international raw material price is fluctuating, thus the case factory should be cautious with the operation of material price. 3. There exists quite severely cost distortion on the parts of outsourcing; the study suggests that the management totally review the reasonability of the outsourcing prices after executing of ABC system. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
| Externí odkaz: |
|