摘要(英) |
Gradually, the global professional foundry industry is entering into its mature period of production life cycle, and Taiwan has been occupying a key position in the high technology manufacturing, semiconductor industry especially. However, after undergoing a big economic recession in the year 2001, most enterprises had seriously reviewed their cost structure and emphasized the importance of cost management system for cost control purpose. In the meanwhile the newcomers of semiconductor industry in China have taken advantage of preferential duty, provided by the Chinese government, and lower cost to enlarge their market shares. That means, facing the globalization and newcomers’ keen competition, how to efficiently utilize limited resources to minimize product cost and maximize corporate profit without affecting the quality of production has been an unavoidable mission for strengthening Taiwan enterprises’ competitiveness.
Activity-Based Costing (“ABC”) System is used to evaluate the cost of products, the performance of activities and the usage of resources for cost objectives. Accordingly, this paper tried to study on an application of ABC system to manufacturing cost reduction, and evaluate the benefit of ABC system implementation. Furthermore, in terms of internal cost benchmark, most enterprises need to build up an effective cost database/platform for finding out the deviation of cost expenditure among different factories with same manufacturing process, and therefore, three accomplishments were expected to be achieved from this study: (1) Effectively establish the best known model on cost management for further learning practice; (2) Efficiently dig out abnormal cases to help reduce purchase cost and usage of materials for cost saving; (3) Quickly simulate a cost learning curve of new products for optimizing profitability.
This paper analyzed the procedures step-by-step about the implementation of ABC system, and studied how ABC system reduces manufacturing cost and enhances factories’ performance through empirical study. Several conclusions are made: (1) ABC System can increase users’ satisfaction and system-access frequency by providing timely manufacturing cost analysis reports. (2) ABC system can effectively reduce product cost to maintain factories’ outstanding performance. (3) ABC system can optimize profit via system integration between ABC and Target Costing system. (4) ABC system can improve the aberration of critical allocation rule among activities caused by Standard Costing system. (5) Dual-implementation of Standard Costing system and ABC system will result in users’ confusion and extra spending on cost and effort of a company. |
參考文獻 |
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