(34.239.176.198) 您好!臺灣時間:2021/04/23 20:26
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:段氏龍
研究生(外文):Doan Thi Long
論文名稱:應用作業成本法來分配越南製造業之間接成本
論文名稱(外文):Applying Activity Based Costing to allocate Overhead Cost for manufacturing business in Vietnam
指導教授:蘇明鴻蘇明鴻引用關係
指導教授(外文):Ming-Hung Shu
口試委員:洪振虔薛明憲
口試日期:2014-06-05
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:製造與管理外國學生碩士專班
學門:工程學門
學類:機械工程學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:英文
論文頁數:76
中文關鍵詞:作業成本
外文關鍵詞:Activity Based Costing
相關次數:
  • 被引用被引用:0
  • 點閱點閱:269
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:55
  • 收藏至我的研究室書目清單書目收藏:1
Activity-Based costing (ABC) system has more advantages than Traditional costing methods (TC). It not only allocates accurately indirect cost but also helps managers know the origins of incurred cost; provides reliable, timely, and flexible information for management decision-making. This method has been applied in the world for a few decades and is now becoming very popular; however, it has not been adopted and implemented by Vietnamese companies. There are many reasons such as: the lack of the knowledge about ABC approach; there are few ABC researches in Vietnam; the adoption cost of ABC is expensive; the anxiety of managers when they change TC to ABC, etc. To contribute to the research resources of ABC method, this study, besides analyzing necessary conditions to successfully apply ABC, conducts one case study research which was carried out to calculate and allocate the overhead cost (OH) of an electronic manufacturing company in Vietnam following two different ways to have an insight and highlight the difference between the two methods. From that point, useful information to improve products and Vietnamese company’s profit in the future can be obtained.
Table of Content

ABSTRACT I
ACKNOWLEDGMENTS II
Table of Content III
List of Tables V
List of Figures VII
CHAPTER I INTRODUCTION 1
1.1 Research Background 1
1.2 Research Motivation 4
1.3 Research Objectives 4
1.4 The Organization of Study 5
CHAPTER II LITERATURE REVIEW 6
2.1Traditional cost method 6
2.2 ABC 7
2.3 The Disadvantages of ABC 10
2.4 The successful conditions of ABC application 12
CHAPTER III METHODOLOGY 17
3.1 The sources of information for developing ABC Model 17
3.2 The steps to perform 18
3.3 Chapter Summary 25
CHAPTER IV RESULTS 26
4.1 Introduction 26
4.2 Case study 26
4.2.1 Gathering the relevant information 27
4.2.2 Traditional Cost Method 32
4.2.3 Implementation of ABC in Electronics Manufacturing Company S 33
4.3 Benefits of ABC method 46
4.3.1 ABC method delivers precise results on a scientific basis 46
4.3.2 ABC leads to better management decisions 48
4.4 Chapter Summary 52
CHAPTER V CONCLUSION 53
5.1 Managerial Implications and Contribution 53
5.2 Research limitations and future research directions 57
5.3 Conclusion 58
APPENDIX 60
References 74


References
1.Accountants, I. O. (2006). Implementing Activity-Based Costing. Institute of Management Accountants NJ 07645.
2.Al-Rifai Hani, M., & Nachtmann, H. (2004). An application of activity based costing in the air conditioner manufacturing industry. Engineering Economist , 221–236.
3.Baykasoğlu, A., & Kaplanoğlu, V. (2008). Application of activity-based costing to a land transportation company: A case study. Int. J. Production Economics , 308-324.
4.Bjørnenak, T. (1997). Diffusion and accounting: the case of ABC in Norway. Management Accounting Research , 3-17.
5.Chenhall, R. H., & Langfield-Smith, K. (1998). Adoption and benefits of management accounting practices: an Australian study. Management Accounting Research , 1-19.
6.Cokins, G. (2001). Activity-Based Cost Management: An Executive's Guide. Carolina: Wiley.
7.Drury, C. (2001). Management and Cost Accounting, 5th edition. London: Thomson Learning.
8.Dung, H. T., Ming, G. G., & Phuoc, T. (2013). A comparative Analysis of activity-based costing and traditional costing-the necessary to apply ABC in Vietnamese companies , 58-71.
9.G. A., & S. M. (1998). Implementation of activity-based costing in manufacturing. International Journal of Production Economics , 231–242.
10.G. T. (1995). Finding the Hidden Cost of Logistics. Traffic Management , 47-53.
11.Gary, C. (2001). Activity-Based Cosy Management. Canada: Wiley.
12.Gosselin, M. (2006). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. Handbooks of Management Accounting Research , 641-671.
13.Gosselin, M. (2006). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. Handbooks of Management Accounting Research , 641-671.
14.Gosselin, M. (2006). Handbooks of Management Accounting Research. A Review of Activity-Based Costing: Technique, Implementation, and Consequences , Pages 641–671.
15.Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing . Accounting, Organizations and Society , 105-122.
16.Hopwood, A. G. (1983). On trying to study accounting in the contexts in which it operates. Accounting, Organizations and Society , 287-305.
17.Innes, J. (2000). Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research , 349–362.
18.Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the U.K.'s largest companies. Management Accounting Research , 137-153.
19.Jacson, & Sawyers. (2006). Management accounting. Singapore: Thomson South-Western.
20.Johnson, H. T., & Kaplan, R. S. (1987). The Rise and Fall of Management Accounting. Boston : Harvard Business School.
21.Kaplan, R. S., & Atkinson, A. A. (1998). Advanced Management Accounting. Taiwan: Pearson Education Taiwan Ltd.
22.Kaplan, R. S., & Cooper, R. (1988). Management Accounting. How cost accounting distorts product costs , 20-27.
23.Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review , 249-264.
24.M., G., & K., G. (2003). Activity-based costing/management and its implications for operations management. Technovation , 131–138.
25.Malmi, T. (1997). Towards explaining activity-based costing failure: accounting and control in a decentralized organization. Management Accounting Research , 459–480.
26.Marx, C. (2009 ). http://financialsupport.weebly.com. Retrieved 3 18, 2014, from http://financialsupport.weebly.com/activity-based-costing-abc-and-traditional-costing-systems.html.
27.Morrow, M. (1993). Activity Based Management. New York: Woodhead-Faulkner.
28.Özbayraka, M., Akgünb, M., & Türkerc, A. K. (2004). Activity-based cost estimation in a push/pull advanced manufacturing system. International Journal of Production Economics , 49-65.
29.P. F., A. M., E. A., M. L., & Q. R. (1999). Activity-based costing for production learning. International Journal of Production Economics , 175-180.
30.Q. L., & Ben-Ariehb, D. (June 2008). Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts. International Journal of Production Economics , 805-818.
31.R. W. (1990). Activity based costing in service industries. Journal of Cost Management , 4-14.
32.Sedgley, D. J., & Jackiw, C. F. (22001). The 123s of ABC in SAP-Using SAP R/3 to support Activity-Based Costing. New York: WCM.
33.Sohal, A. S., & Chung, W. W. (1998). Activity based costing in manufacturing: two case studies on implementation. Integrated Manufacturing Systems , 137-147.
34.Spedding, T. A., & Sun, G. Q. (1999). Application of discrete event simulation to the activity based costing of manufacturing systems. International Journal of Production Economics , 289–301.
35.Stapleton, D. (2004). Activity-based costing for logistics and marketing. Business Process Management , 584 - 597.
36.T. I., & P. N. (2000). The integration of activity based costing and enterprise modeling for reengineering purposes. International Journal of Production Economics , 33-44.
37.Vasilash, G. (1994). A Brief Look at Activity-based Costing. Birmingham: Production magazine.
38.Weil, R. L., & Maher, M. W. (2005). Handbook of cost management. New Jersey: Wiley.
39.Welfle, B., & Keltyka, P. (2000). Ohio CPA Journal. The new challenge from management accountants , 30-36.
40.Wen-Hsien, T. (1996). Activity-based costing model for joint products. Computers & Industrial Engineering , 725–729.
41.Weygandt, J. J., Kieso, D. E., & Kimmel, P. D. (1999). Accounting principles. New York: John Wiley & Sons 1999.
42.Young, M. S. (2001). Management Accounting Third Edition. America: Prentice Hall.
43.Marx, C. (2009), Activity Based Costing (ABC) And Traditional Costing Systems, Business Consulting Services, Accessed on March 9, 2014 from http://financialsupport.weebly.com/activity-based-costing-abc-and-traditional-costing-systems.html.
44.Ngan, H. (2013), About 61 thousand enterprises are closed in 2013, VnEconomy, Accessed onSeptember 6, 2013 from http://dantri.com.vn/kinh-doanh/gan-61-nghin-doanh-nghiep-phai-chet-trong-nam-2013-818888.htm

QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔