碩士 / 中原大學 / 會計研究所 / 98 / ABSTRACT
In the middle of 1980s,Cooper and Kaplan researched many cases and then developed “Activity-Based Costing(ABC)”system to improve traditional cost accounting system .In ABC system, cost analysts-analyze business activities to find out cost drivers. According to these cost drivers to allocate resources , companies can compute cost accurately for each product . By virtue of the case study , researcher is tried to verify how a company deals with the changeable Trucking Industry environment . Meanwhile, this study also applied the concept of ABC to the company to achieve the following purposes：
1. Plan and design ABC system for case company；
2. Compare ABC with the current cost accounting system and found out the differences.
3. Discuss Activity-Based Costing system launches the application in the small and medium business for Trucking Industry : By the analysis of the case company, this study tries to assist the company to achieve cost planning and controlling.
4. Discuss the benefits of applying Activity-Based Costing system to the small and medium business for Trucking Industry by providing the effective cost information to the managers in making decisions strategically .
This study provided an analysis on the cost management of the subject company based on actual cost data, and give partial advice, that is expected to be a reference for helping the small and medium enterprises in Taiwan to apply the ABC system.
Keyword：Activity-Based Costing(ABC)、activity driver
| Identifer | oai:union.ndltd.org:TW/098CYCU5385047 |
| Date | January 2010 |
| Creators | Yueh-Yih Tsai, 蔡岳憶 |
| Contributors | Ting Yu, Hui-shan Chang, 余霆, 張慧珊 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 69 |
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