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.

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Many companies are increasing their competitiveness through quality improvement. However, a widely held view among quality practitioners is that companies simply do not know the true total cost of quality, which are mostly hidden among the general overhead of the business. This problem is often attributed to an inappropriate costing system. Thus, any system that assisted companies in identifying and properly quantifying these costs will be valuable. This research, therefore, was aimed at developing a Quality Cost Information System for manufacturing industry, and to show that such a system could provide a basis for analysing quality costs and developing and evaluating the quality improvement process. A literature review of the quality literature highlighted that the major problems that hindered potential users from implementing an effective and efficient Quality Cost system were: current quality cost measurement systems were limited by their inability to trace quality costs to their source; quality was manageable only if it could be measured; quality cost did not easily fit into the traditional cost accounting structure; traditional accounting systems were unlikely to change radically to accommodate proper quality costing. This literature review was complemented by an industrial survey aimed at identifying knowledge of quality costing and current practices in manufacturing industry. The findings of the literature review and industrial survey formed the basis for the remainder of the study. As part of an integrated solution, three approaches have been proposed and detailed: 1) A graphical model of quality costing in the form of a visual tool to facilitate the introduction and communication of a quality costing information system within the organisation. 2) A proposed integration of Activity Based Costing tools with the theory of quality costing to provide a system that can deliver valuable information. 3) A Software tool for the design of Quality Costing Information Systems. The thesis concludes with the major findings and issues raised from the research undertaken. This is followed by recommendations for the successful pursuit of the beneficial implementation of the proposed quality costing system and tools along with several suggestions for further work and future research potential.

Thesis (M.S.)--State University of New York at Binghamton, Department of Industrial and Systems Engineering, 2006. / Includes bibliographical references (leaves 88-90).

Thesis (Ph. D.)--University of Michigan, 1997. / Includes bibliographical references.

在過去爆炸成長的年代，許多公司基本上是沒有成本觀念的，只要產品能夠順利的完成，並且儘量改善，即可以賺到更多錢的成本觀念是唯一的成本觀念。但是新的競爭對手不斷出現，環境的要求改變，客戶成本持續降低，員工薪資成本不斷提升，都在在說明了不能夠再依照過去沒有成本觀念的想法進行管理。 ABC(Activity Based Costing)成本分析的模式是相當明確的，但是實際上因為成本和時間的考量，實際運用的狀況卻又相當少，本研究在ABC成本分析的架構上做更簡化、更適合台灣加工服務產業的變化，以求能夠幫助台灣加工服務產業更容易導入新的成本概念和計算模式，甚至在未來更能夠運用數據做更進一步的管理。 / In the last 20 years in Taiwan, Milling and Grinding Industry has nearly no concept about cost calculating, since at those years, these industries are in seller’s market condition. They don’t really need to know the actual cost because of the high profits. Yet, things are changing now, more competitors, more salary cost, and stronger cost-down request from the clients. Hence, these industries are facing an even challenging condition. They will need a simple, low-cost, and effective cost calculating system. Activity-based costing system is proved effective in the past, yet not simple enough and quite expensive. This research works on how to simplify ABC system to make sure it’s good enough for milling and grinding industries. And expect these industries would be able to use Activity-based costing system in practice in the future, even more, to do actual data administration.

The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.

Práce se zaměřuje především na cenovou kalkulaci, resp. kalkulaci pojistného, v životní pojišťovně. Jsou v ní uvedeny a porovnány dva hlavní typy kalkulace pojistného využívané v pojistné matematice. V další části je rozebrána progresivní metoda kalkulace Activity based costing. Kalkulace touto metodou je na modelovém příkladě porovnána s tradiční kalkulací. Na závěr je spočítáno pojistné produktů při použití tradiční kalkulace a s využitím metody Activity based costing.