碩士 / 東吳大學 / 會計學系 / 89 / Analysis of Logistic Cost on Product Mix Decision
by Applying Activity-Based Costing
Abstract
In this aggresive, competitive business environment nowadays, it’s a tendency for the enterprises to adopt logistics management to promote the competition of the enterprise. It can not only bring the benefits of the saving the total costs and shortening the process of the production and marketing, but can also facilitate multiple decisions making. Under the changing of cunsumption behavior, various merchaindises, and the limitation of the enterprise resources, it depends on the accurate cost informations providing to plan an optimal product mix by using the logistics management to analyze the complex activity costs.
Besides, there are plenty of complicated activities in the logistics management, and the cost attributions usually arising from the indirect costs. Therefore, if the enterprises keep adopting the traditional cost system to allocate the indirect costs, it might probably cause the distortion of the cost information and further lead to a wrong business decision.
In this study, we will apply activity-based costing to analyze the logistics costs, and will proceed with simulation of decision model and sensitivity analysis by using linear programming research method, which can decide an optimal product mix. The product mix decision from activity-based costing will then be compared with the traditional costing to provide some insight of this more accurate cost allocation model.
Results of this study show that: First, the optimal result of the activity-based costing decision model is more correct and appropriate than traditional costing decision model. Second, from the sensitivity analysis, we find that weight and volume of merchandises, market demands, and transportation cost all are sensitive to the total profit. Finally, in this study we construct a general model of product mix decision, there may be some differences between the theory and the practical operation. Hence, the final part of this study will proceed with a practical case analysis to investigate the differences between the theoretical model and the real world practice. And the outcome of this case analysis would be treated as a reference of the decision model application.
| Identifer | oai:union.ndltd.org:TW/089SCU00385006 |
| Date | January 2001 |
| Creators | Chen Chou Hung, 洪振洲 |
| Contributors | Chen Chun Lee, 李春成 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 98 |
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