碩士 / 逢甲大學 / 會計所 / 96 / The role and function of logistics management system in modern corporate organizations is to efficiently consolidate management as target to maximize profit and minimize cost for the corporate. Furthermore, it also fast consolidates and provides all required management information to facilitate and establish turnkey strategy. However, the cost of the logistics management system is implied cost for every operational unit and/or performance unit that should be equitably and reasonably allotted to the operational unit and/or performance unit.
This study will apply traditional standard cost single apportioned rate and activity based costing theory and methods to apportion the logistic cost; in addition, the case will be analyzed and compared the difference of the outcome to conclude as below:
1.The activity based costing system is applied to apportioned logistic cost so that the actual logistic resource cost depleted by each performance unit is able to be reasonably and objectively measured. Since the whole logistic system includes various links, details and activities, each activity belongs to different characteristic and cost source; besides, each department characteristic is also various. If we simply apply single ration as whole logistic cost apportioned base, it is too arbitrary for apportioned cost that will misinterpret cost information and result in wrong departmental cost decision. On the contrary, based on activity based costing system, each activity is analyzed and the concept of “if each activity depletes limited resource of the corporate, each activity cost will be apportioned to the responsible department subject to cost reason” is applied; subsequently, the departmental cost information will be more accuracy and easier to reflect the actual activity performance.
2.By studying the case, it is found that the sale ration is merely applied for the whole logistic cost apportioned base but fails to reflect different cost characteristics and cost sources of each activity that easily misinterprets information and result into inaccurate loss and gain.
In conclusion, based on activity based costing system, we apply the concept of “if each activity depletes limited resource of the corporate, the activity cost will be apportioned to the responsible department subject to the cost reason”, the department cost information will be more accuracy and easier to reflect the actual activity performance
| Identifer | oai:union.ndltd.org:TW/096FCU05385023 |
| Date | January 2008 |
| Creators | TSU-HSING LIU, 劉姿幸 |
| Contributors | Shen-Ho Chang, 張森河 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 72 |
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