| 摘要(英) |
Since Taiwan′s telecommunication market became an open competitive one in 1994, the competition has become increasingly fierce. In order to maintain consistent revenue, telecom operators often carried out promotional activities such as reducing tariffs to win over customers, which instead caused falling revenue and declining profit. When the market determines the prices and price elasticity becomes smaller, cost control becomes essential. Cost determines the price of a product and is a crucial factor in corporate profitability.
The core principles of this article are based on Wu Anni’s Activity Value Management (AVM) theory. By considering the current practices of the telecom industry’s accounting system, the accounting processing standards, and the cost systems, we explore the AVM introduction process and data integration, and conduct a deconstruction analysis of R&D costs. All the resources invested during the product R&D stage are collected and analyzed to reflect the whole picture of the product cost, which can be used as a reference for the formulation of pricing strategies and the adjustment of the company′s resource allocation.
As the technology advancement accelerates, product lifespan gets shorter, and the enterprises have to innovate and transform themselves to enhance competitiveness by strengthening management ability, analyzing profit and loss corresponding to different categories of products and customers to sort the priorities. The more details of the cost structure we have, the better we can identify the problems and the corresponding solutions. It is hoped that the study will shed some light on the correct directions of business transformation and performance reviews to facilitate effective decision making. |
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