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.
