According to Michael Porter¡¦s Competitive Advantage, only through Value Chain Analysis, a company can realize it¡¦s cost behavior and the resources needed for differentiation. Thus the company can optimize its resources usage and increase it¡¦s business activities¡¦ performance. With the Internet environment, economic value for a company is nothing more than the gap between price and cost, and it is reliably measured only by sustained profitability. In e-retailing, e-retailers that want to reach competitive advantage and high economic value must consider how to create real margins, how to measure and manage the cost of e-retailing activities, and execute it in a efficient way to enhance e-retailer¡¦s competitive advantage. This research applies Activity-Based Costing approach to confer e-retailing activities. Value chain analysis is first employed to explore the primary activities of e-retailing. Then the improvement of cost and process are sought from activity analysis, resource cost driver and process cost driver. Finally, the critical e-retailing activities result from the internal value chain analysis. The research results indicated that the price of product and the characteristic of product have different influence on e-retailing activities. In addition, e-retailer want sustained profitability, the finite resource must provide for the customer and product that contribute to e-retailer¡¦s sustained profitability. Finally, the research also indicated that the link of marketing/sales activities and customer service activities are the most critical e-retailing activities. Keyword¡Gvalue chain, e-retailing activities, Activity Based Costing

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This study examines the influences of culture on the implementation of a U.S.-based Activity-Based Costing (ABC) in three Thai organizations.

El objetivo principal de esta tesis ha consistido en Desarrollar una propuesta de implantación del ABC al sector hotelero. También se ha perseguido revisar los sistemas de costes aplicados al sector hotelero para superar los inconvenientes que presentan, mejorar la comprensión del ABC orientado a las empresas de servicios y exponer una revisión de las últimas tendencias en la investigación sobre el ABC.La estructura de esta tesis es la siguiente. Tras una breve introducción, se estudian en el primer capítulo la evolución y las fuentes doctrinales del ABC. El segundo capítulo se dedica al análisis de la viabilidad del sistema ABC en empresas de servicios. Se han revisado distintas publicaciones al respecto sobre casos tan diversos como los referidos a ferrocarriles, hospitales, bancos, empresas financieras, comunicaciones, compañías de seguros, etc.En el tercer capítulo se estudia el sector turístico y las particularidades de la empresa hotelera, revisando las publicaciones de estudios de costes más destacados relacionados con la misma y de estudios de ABC en hoteles. En los capítulos cuarto y quinto se han desarrollado la aplicación práctica del sistema ABC en una empresa hotelera real mediante el método del caso. Primero se exponen las fases de la implantación llevadas a cabo en relación con la identificación, codificación y análisis de las actividades realizadas en los distintos procesos de la empresa. Se han elaborado los mapas y el diccionario de las actividades. Se ha realizado la fase de racionalización de las mismas con el fin de agregarlas o desglosarlas según convenga. Después se han analizado todos los elementos de coste consumidos en la empresa, determinando después el coste de las actividades y de los servicios y productos. También se calculan los resultados obtenidos en la organización. Las conclusiones alcanzadas están relacionadas con el sistema ABC en general y con la aplicación del mismo al sector hotelero. Entre ellas remarcamos el hecho de haber comprobado que el ABC es aplicable a empresas de servicios y, en especial a las hoteleras, al menos en el caso estudiado y de haber constatado que es crucial tener en cuenta el factor humano (trabajadores, dirección, equipo del proyecto) en el proceso de aplicación del ABC. / The primary target of this thesis has consisted of Developing a proposal of implantation of the ABC to the hotel sector. Also it has been persecuted to review the systems of costs applied to the hotel sector to surpass the disadvantages that present/display, of improving the understanding of the ABC oriented to the companies of services and to expose a revision of the last tendencies in the investigation on the ABC. The structure of this thesis is the following one. After a brief introduction, the evolution and the doctrinales sources of the ABC have been studied in the first chapter. The second chapter is dedicated to the analysis of the viability of the ABC system in companies of services. Different publications have been reviewed on the matter on as diverse cases as the railroad referred ones, hospitals, banks, financial companies, communications, insurance agencies, etc. In the third chapter, the tourist sector and the particularitities of the hotel companies have been studied, reviewing publications of studies of more outstanding costs related to the same one and of ABC studies in hotels.In the chapters fourth and fifth the practical application of the ABC system in real a hotel company has been developed by means of the case method. First the carried out phases of the implantation in relation to the identification, codification and analysis of the made activities in the different processes from the company are exposed. The maps and the dictionary of the activities have been elaborated. The phase of their rationalization has been made. Later all the elements of cost consumed in the company have been analyzed, determining after this the cost of the activities and the services and products. Also the results obtained in the organization have been calculated. The reached conclusions are related to the ABC system in general and its application to the hotel sector. Among them we emphasizes the fact of to have verified that the ABC is applicable to companies of services and, in special to the hotel case studied and to have stated at least that is crucial to consider the human factor (workers, direction, equipment of the project) in the process of application of the ABC.

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To face hyper-competitive environment, effective control on cost as a niche is the most important issue to business. However, properly allocation and compute accuracy on cost in the process of valid control is a major prerequisite. Therefore, how to decline variation on cost allocation through straight apportion which plays a key role on fully adequately cost. The Activity-Based Costing system¡]ABC system¡^ provides the major function properly for cost principle. The ABC system is not only making cost information efficiently but also assist Chief Executive Officer¡]CEO¡^ to make decision adequately under vary from minute to minute environment. This essay is focus on heavy machinery company as a subject through operation process analysis and responsibility center as a performance evaluation basis try to solve the currently problem that existed at responsibility center. Moreover, to seek out a proper costing amendments and allocation method for the case company after study that can enhance information quality for management on decision-making. Non-direct cost allocation to the case company declines during Activity-Based Costing System as a main shaft to adjust cost collective method. In the meanwhile, advance the costing accuracy makes management to get legitimate information is the most significant contribution to subject company.

In 2002 the Legislative Tuan promulgated the ¡§Charges Law.¡¨ Undoubtedly this has empowered county and city governments to levy charges/fees. Kaohsiung City Government has thus commissioned us to reexamine the reasonableness of the charges system of Kaohsiung city and study how to enhance the levy of charges, through investigating user charges/user fees, Activity Based Costing, and the charges system of counties and cities. This would increase the revenues of Kaohsiung city and comply with the Charges Law requiring local governments to periodically examine and adjust the regulations on charges. The study has found: (1) The fees charged by Kaohsiung City government agencies for city service can be increased. (2) Fewer than 30% of agencies of Kaohsiung City government as well as other county and city governments charge fees that are permitted by local ordinances and regulations. (3) Kaohsiung City has less revenues derived from levying charges than does Taipei City, primarily because the latter has more high rate, more people using public services and facilities and charges new fees. (4) As indicated by questionnaire survey, government agencies for citizen service of Kaohsiung City are not eager to adjust charges or levy new fees in the future. This study suggests Kaohsiung City to adjust charges and levy new fees in consideration of the distinctive conditions of city, by abiding by the ¡§equal, fair¡¨ principle, and by referring to other county and city governments in this regard.

Thesis (Ph. D. in Software Engineering)--Naval Postgraduate School, December 2003. / Dissertation supervisor: Luqi. Includes bibliographical references (p. 163-171). Also available online.

Thesis (M.S. in Management)--Naval Postgraduate School, March 2003. / Thesis advisor(s): Joseph San Miguel, Don E. Summers. Includes bibliographical references (p. 51). Also available online.