The Application of ABC on the Fire and Marine Insurance''s Performance Evaluation System / 作業基礎成本制於產物保險業責任中心之應用

碩士 / 東吳大學 / 會計學系 / 85 / Since the foreign insurance companies enter the industry of Fire
and Marine Insurance, this market becomes more competitive than
ever. Restricted on the regulated selling price, Fire and Marine
Insurance enterprises turn the performance evaluation on
responsibility center system to face the higer pressure of
competition. The accurate allocation of costs and expenses is
the important factor on the performance evaluation. Activity-
based costing method, focusing on the cost allocation in
accordan p螑th the causal relationship of cost drivers, makes
the firms'' performance evaluation useful. Taking a domestic Fire
and Marine Insurance Company as a sample, this study is to
examine the efficiency of current cost allocation system with
activity-based costing method for the performance evaluation.
The study finds that the cost allocation in current system
seriously twists the base of the performance evaluation.

Identiferoai:union.ndltd.org:TW/085SCU00385005
Date January 1996
CreatorsChang, Ming-Yun, 張明芸
ContributorsChia-Ying Ma, 馬嘉應
Source SetsNational Digital Library of Theses and Dissertations in Taiwan
Languagezh-TW
Detected LanguageEnglish
Type學位論文 ; thesis
Format92

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