M網店作業基礎成本制之可能 性分析;A Feasibility Study on Appling Activity-based Costing to eTailer M

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题名:	M網店作業基礎成本制之可能性分析;A Feasibility Study on Appling Activity-based Costing to eTailer M
作者:	翁茂聯;Weng, Mau-Lian
贡献者:	資訊管理學系在職專班
关键词:	作業基礎成本法;線上零售業;網店;activity-based costing;on-line retail business;online stores
日期:	2017-07-14
上传时间:	2017-10-27 14:39:08 (UTC+8)
出版者:	國立中央大學
摘要:	在今日消費要求高品質與更划算的價格的買方市場，企業為反應或滿足客戶需求，激列的競爭讓企業利潤也越來越薄，管理者必須要清楚掌握住產品的成本，因此瞭解每一項產品成本結構和管理成本，這樣才可讓公司持續經營，以達成客戶滿意的雙贏局面。個案公司 M 網店一個小型零售商在大陸線上交易平台從事台灣相關商品銷售，跟許多中小企業一樣，估算利潤的方式是依據買入價格加價後做為售價賣出。從未認真的研究每件商品的成本結構與利潤是否合理。本研究嘗試在個案公司 M 網店套用 ABC 作業基礎成本法理論和成本，並評估可能性做為研究個案分析。根據一個月的資料，把客戶服務、打包出貨、外出採買相關活動的費用列出。雖然沒有辦得到每個產品線上客服人員、打包人員與採買員花費的工時狀況，但設計了一種加權平均的方案來在產品線之間進行成本費用分攤。本研究結果發現，每個產品線的實際利潤與原始估計的利潤不同，它還印證這樣的計算方案是可行的，並可以在未來實現在資訊系統上。並提供管理者對於產品組合銷售上，更好的判斷依據並讓管理員做出正確的定價策略。;In today’s buyers markets, consumers have been demanding higher quality products with lower prices. In the mean time, heated competition results in lower profit margins. Thus, understanding cost structures and managing costs becomes an important task for many businesses to sustain, while keeping happy customers. Company M is a small eTailer selling Taiwanese goods on Chinese on-line malls. Like many small businesses, it has never seriously looks into its cost structure and analyze its profit. It estimated profits based on the mark-up of the cost of goods sold. This study attempts to apply the concept of Activity-based Costing (ABC) to eTailer M, and assess its feasibility. Based on detailed data accumulated for a full month, the major costs associated to the activities of conducting its business operations, such as, customer support, procurement, packaging and logistics, are singled out. These are allocated to the various product lines that it sold throughout the month. While detailed data associated with each transaction cannot be obtained, a weighted average scheme is devised to conduct the spreading of costs across product lines. Results reveal that the real profits of each product lines are different from that of the original intuitive estimates. It also shows that the calculation scheme can work, and can be implemented for future operations, with the help of information systems. This will provide better guidelines to decide on future product mix, and to make proper pricing decisions.
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