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ABC provides information about which resource comsuming and
create values in business organizations, helps them pursuit
improvement and excellence. This research gained five conclusion
by case study:In this case. ABC proides a detailed tracking of
cost incurred and an accruated profitability information of
businesses ,products and marketing chennals.ABC privides not
only finacial information, but nonfinancial and strategic
performance measurement system for problem solving and making
dicision of competitive strategy.ABC helps operating unit
analysis problems of activity and find out the methods of
improvement to make operating decision.ABC reminds the R&D
department to consider all activity cost consumed when develop
any new product or service function.ABC helps business
organizations to adopt "reengineering" of process for changing
naturally.
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