The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

Financail Accounting / D.Com. (Applied Accountancy)

諸多業界與管會研究者深深感覺因為經營及製造環境產生重大丕變，使得傳統成本管理系統已無法滿足企業經理人為提昇企業本身競爭力所需的資訊。因此，學者針對資訊的產生要素（原始資料及制度方法）加以探討及研究，結果發現以作業為基礎所建立的成本管理系統能明確指出企業資源耗用情況，此即近年來廣受重視的作業基礎成本及管理制度（Activity-Based Costing and Activity-Based Management，簡稱ABC及ABM）。 　　ABC及ABM已廣為討論及運用，惟大多以國外企業為主，我國企業正面臨轉型期，也逐漸重視此等成本管理新技術，但運用此等技術者多為外商企業，本土產業仍停留在觀念導入及模擬階段，故基於他山之石，可以攻錯之理念，本論文以個案研究的方式探討ABC及ABM於國內本土產業規劃、設計及實施之情況，俾供未來國內之學術及實務界人士推動ABC及ABM之參考。 　　本論文以五個構面為探討主題： 　　構面一、作業基礎成本及管理制度之發展（此屬理論部份）； 　　構面二、如何規劃及設計作業基礎成本及管理制度，並與實務相互比較； 　　構面三、實務上實施作業基礎成本及管理制度之步驟及程序； 　　構面四、組織文化、組織變革、及實施作業基礎成本及管理制度之相互關係； 　　構面五、活用作業基礎成本資訊。 　　經由實地個案研究所獲得之結論為： 　　一、實務上基於行業特性及企業本身需求之緣故，於規劃、設計、及實施作業基礎成本及管理制度時宜作適度的修正。 　　二、因目前個案公司之實際需求，故以作業時間為代理動因，俾計算作業或產品之真實成本。 　　三、作業基礎成本資訊與傳統制度成本資訊比較的結果顯示，相對而言，產品成本的高低估範圍從高估64%到低估616%，其中以低估的程度較大，然而，促使產品成本高低估的影響因素眾多，如印刷紙質、紙張磅數、印量、著墨量、印刷開式、印刷色數等，且各因素間亦相互影響，導致目前不易解釋根本原因。 　　四、運用資訊系統將作業基礎成本資訊加以整合並依所需表格化，可明確提供有關產品成本、作業成本、附加價值活動與無附加價值活動、及生產績效等有用之資訊，協助個案公司不同層級之主管了解公司資源使用的情況，俾於進行作業管理、企業策咯等活動時作為參考之依據。 　　五、由於個案公司的組織文化較能接受新觀念及管理技術，使得在沒有外部支援的情況下，由公司自行規劃、設計、及實施作業基礎成本及管理制度，筆者於研究末期親訪相關人員後，發現個案公司的企業文化稍有改變（如生產現場人員逐漸認為填寫工作報表為本身責任），而高階主管也愈趨重視攸關的管理技術之重要性，引發個案公司從事改善企業的活動等。

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

Made available in DSpace on 2010-04-20T20:15:09Z (GMT). No. of bitstreams: 0 Previous issue date: 1998-03-24T00:00:00Z / O trabalho apresenta uma evolução dos sistemas gerenciais de custos. Analisa as principais mudanças que estão ocorrendo no ambiente competitivo e seus reflexos na deterioração da qualidade das informações de custos dos sistemas gerenciais. Discute conceitos relacionados ao custeiobaseado em atividades (ABC) e à gestão-baseada em atividades (ABM), que podem constituir-se em instrumentos para melhoria dessas informações. Realiza ainda um estudo exploratório sobre o estágio de utilização desses conceitos em empresas situadas no Brasil, com base na experiência de empresas de consultoria que implementam esses projetos nos mais diversos setores da economia.

Financail Accounting / D.Com. (Applied Accountancy)

Orientador: Jose Wilson Magalhães Bassani / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-05T12:39:44Z (GMT). No. of bitstreams: 1 Rocha_LeticiaSantosda_D.pdf: 931669 bytes, checksum: a042ec9b535989c70d7e76efd1b732dc (MD5) Previous issue date: 2005 / Resumo: O Centro de Engenharia Biomédica (CEB) da Universidade Estadual de Campinas (UNICAMP) gerencia as atividades de manutenção (corretivas e preventivas) de um parque de cerca de 10.000 equipamentos médicos da área de saúde da Universidade, que inclui dois hospitais, dois centros médicos e uma escola de medicina. Para controlar estes serviços, o setor de Engenharia Clínica do CEB possui um sistema de gerenciamento baseado em uma máquina de estados, no qual todas as ordens de serviço (OS) são caracterizadas por trajetórias compostas pelos estados pelos quais cada OS passa durante a sua execução. Os estados são microprocessos ativados para solução de tarefas específicas. Cada mudança entre microprocessos é denominada, neste sistema, transicão. A nossa hipótese de trabalho foi que seria possível implementar no CEB um método de cálculo do custo das OS utilizando a técnica de custeio por atividade (Activity Based Costing, ABC). Para testar esta hipótese, tomamos as atividades (unidades fundamentais para a composição do custo ABC) equivalentes às transicões. Com esta abordagem fomos capazes de extrair o custo ABC das ordens de serviço, calcular o custo dos serviços prestados, exercitar o conceito de lucratividade (simulando valores de venda para cada OS com base no mercado), explicitar os custos das atividades dos indivíduos dentro dos diversos setores do CEB e estudar o impacto sobre o serviço (conjunto de atividades) de um determinado excedente "planejado", mediante o oferecimento de serviços para o mercado. Tendo em vista a possibilidade de calcular lucros para cada tipo de OS, pudemos estudar a aplicação de um processo de decisão, usando a técnica processo de hierarquia analítica (Ana/ytic Hierarchy Process, AHP) para decidir sobre a escolha da manutenção feita por terceiros ou feita pela equipe da casa. Os exercícios de cálculo de custos em diferentes condições ilustram a possibilidade de uso do ABC para gerenciamento baseado em atividade (Activity Based Management, ABM) e resultaram valores compatíveis com a realidade do sistema público universitário de saúde (e.g. custo das OS, custo do trabalho e atividades no CEB). Concluímos que a estratégia adotada de equivalência entre atividades e transições viabiliza e facilita a implementação do sistema ABC (o que confirma a nossa hipótese) e que, tendo em vista os preços praticados no mercado, um excedente da venda de serviço pode ser gerado, mesmo em um sistema público de saúde como o da UNICAMP, no qual os custos, essencialmente fixos (e.g. pessoal, depreciação, custos gerais), não podem ser reduzidos de modo trivial / Abstract: The Center for Biomedical Engineering (CEB) at 8tate University of Campinas (UNICAMP) manages the maintenance activities (corrective and preventive) of about 10,000 medical devices for the health care area of the university, which is comprised by two hospitais, two medical centers and a medicine school. In order to control these maintenance activities, the Clinical Engineering department makes use of a state machine-based management system in which the service orders (80) are characterized by trajectories (sequence of states) constructed while the 80 is processed. The states are microprocesses, which are activated to solve specific tasks. Each transition between two microprocesses (the state transition) is named, in short, a transition. We worked under the hypothesis that it would be feasible to implement at CEB a method for 80 costing based on the Activity-Based Costing (ABC) technique. To test our hypothesis, we made activity, fundamental token for ABC, equivalent to transition. With this approach, we were able to extract the ABC cost of each 80, to estimate cost for a specific service proposal, to exercise the concept of profitability by simulating selling costs for each 80 based in the current market, to explicit activity costs for individual jobs in CEB, and to study the impact of offering external services upon the total amount of activities of a certain "planned profit". By the analysis of 80 involving third party services, we studied the possibility of using the Analytic Hierarchy Process (AHP) technique to choose between third party or in-house services. The different conditions of ABC application in the present work iIIustrated the possibility of using ABC for Activity-Based Management (ABM), with results compatible with the expected figures for a public university health system (which validated our hypothesis). We conclude that our strategy of equivalence between activity and transition made the ABC feasible and relatively simple. We also found that according to the current market prices it is possible to envisage profit even in a health system such as in UNICAMP, in which costs are essentially fixed (e.g. staff, depreciation, general costs) / Doutorado / Engenharia Biomedica / Doutor em Engenharia Elétrica

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

「成熟市場的決勝戰場在通路」，通路商是介於上游製造商及下游經銷商間的橋樑，是一個充份運用資訊科技與高度發揮知識運用之產業，但隨著網際網路、低價個人電腦之普及，資訊網路相關產品眾多，市場規模快速成長的同時，同質性、不同規模的資訊通路商紛紛進入市場。近二年來，資訊通路產業邁入高度成熟期，進入了「微利」時代，新產品推陳出新，資訊產品生命週期短暫，毛利率更是逐年下滑，同業競爭激烈，有效的成本管理便成為通路商獲利的不二法則。因此，專業資訊流通業者如何在這丕變、惡性競爭的險峻環境中，找到一套執行策略來有效的管理其客戶利潤及價值，協助其成本管理、找到利基市場與顧客，並將有限的資源投注於目標顧客之上，除可提昇企業的獲利外，亦是各專業資訊通路業者未來賴以存續及致勝的關鍵。 本研究擬以個案公司之實際營運資料，透過實地的觀察、親身的經驗及實地訪談相關經辦人員與部門主管，依作業基礎成本制度的作業流程，正確界定內部的作業、找出作業動因及成本動因，精確估算顧客利潤，並由顧客屬性構面試圖找出影響顧客利潤之因子及個案公司利潤顧客的屬性，同時將其研究之結果，運用策略性作業基礎管理制度來協助個案公司的管理者作為管理目標顧客、建立市場區隔、擬訂策略目標時之參考；此外，再針對顧客的不同屬性與實際需求，提供各種不同的產品及組合，發展以顧客為導向的行銷策略，提供有市場差異化的價格及服務予客戶，提高客戶的貢獻度。

Made available in DSpace on 2010-04-20T20:14:34Z (GMT). No. of bitstreams: 0 Previous issue date: 1995-05-15T00:00:00Z / Apresenta uma nova abordagem de mensuração de desempenho para as empresas manufatureiras, com ênfase nos princípios, critérios, modelos e metodologias para a implementação destes sistemas. Aborda o tópico das mudanças ocorridas no ambiente de negócios e do contexto específico do setor fabril, com miras a construir uma visão global dos eventos ocorridos na organização de trabalho, que permita a melhor compreensão do tema particular deste estudo. Apresenta uma metodologia proposta para a medição de desempenho nas indústrias.