碩士 / 國立高雄應用科技大學 / 商務經營研究所 / 100 / Activity-based costing (ABC) is a system which collects relevant product cost information correctly and timely to understand the source of profits by investigating the real cost drivers. This paper studies calculations of two guard ships taking a shipyard corporation as an example. Findings are as follows.
1.The current calculation of product cost is not correct because estimated indirect cost is used instead of actual cost. In addition, the cost of home office is not considered.
2.The traditional product costing solves the current indirect cost problem by using a single allocated base, i.e., labor hours. Analysis shows that the cost of ships is under-estimated, especially those high labor hours. However, not all cost items are driven by labor hours.
3.ABC separates costs by activities, every activity pool has its own cost driver. Calculation of a ship cost is more correct. The corporation will be benefited in profit-calculation or pricing. Besides, the corporation can divide value-added or non-value added items to induce cost-saving in the future.
| Identifer | oai:union.ndltd.org:TW/100KUAS8768008 |
| Date | January 2012 |
| Creators | Shih-Hsun, Shen, 沈士勛 |
| Contributors | Wen-Chih, Lee, Ching-Chieh, Lin, 李文智, 林靖傑 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 91 |
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