碩士 / 國立交通大學 / 管理學院運輸物流學程 / 99 / When Taiwan's accession to the WTO, the shipping agency industry to facilitate access to fully open and competitive market. Shipping agency services to offer their quotation based on the Republic of China Shipping Agency is a reference to the National Federation of Shipping Agency Association to develop " the” Tariff of Agency Services” from the Republic of China National association of Shipping Agency " , but in 2004 the Republic of China the Fair Trade Commission was correct abolished. The Shipping Agents Association in Taipei, February 23, 2011 held by the fifteenth session of the second General Assembly, with the industry to make recommendations to avoid vicious price-cutting competition among the industry, it is recommended associations to study agency fees, the Society is the resolution will ask the industry to provide rates of different vessel types, to consolidation, the Fair Trade Commission for illustration.
Learnt by many relevant documents, the Activity-Based Costing approach contributes to the cost analysis and helping the price decision more correctly. This paper focus on B Company’s port agency services, analyze the related figures of the latest 12 months by using ABC method and by adopting two stages procedure for cost allocations. The resource costs are allocated to 13 activity centers, then activity costs are allocated to the cost objects which accorded with customer's request. The objective is to compare the ROC agency tariff to the ABC cost, make the suggestions for Company’s decision-making.
This study aims to compare the rate of the” Tariff of Agency Services” from the Republic of China National association of Shipping Agency of the current pricing and service companies use ABC system to calculate the true cost difference of the cases the company services pricing policy advice, even as shipping agency associations to explain the basis for the Fair Trade Commission based on the conclusions of this study.
The conclusion are as follows: shipping agency service industry, and its features is required to use a lot of manpower to provide services, labor costs account for cases company operating costs by up to 70%, so in this case cost analysis Activity-Based Costing is the operating activities of human-centered cost-sharing method. For this study found that the original reference to the Republic of China “Tariff of Agency Services (defunct) price comparison with the real cost is found: ship agency company charges some cases, the high cost of pricing than about 33.69%, it is priced higher than the true cost the situation. And applied to activity-based costing system to calculate the prices as customer's requirement of the port agency services as company I prices.
On the case's recommendations are as follows: 1. To build a more detailed and complete cost of the database 2. Regular application of activity-based cost system to analyze the costsˇ3. Establish service category management reporting 4. Activity-based management approach to increase the cost competitiveness continued to improve.
| Identifer | oai:union.ndltd.org:TW/099NCTU5725012 |
| Date | January 2011 |
| Creators | Sung, Jenn-Gang, 宋振綱 |
| Contributors | Hwang, Cherng-Chwan, 黃承傳 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 145 |
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