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題名 | 作業基礎成本制度在小型溫泉服務業之應用=The Application of Activity-Based Costing in a Small Scale Mineral Spring Service Industry |
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作者 | 楊菁倩; 林淑玲; 陳怡靜; 張釋文; | 書刊名 | 中州學報 |
卷期 | 23 民95.06 |
頁次 | 頁279-292 |
分類號 | 494.762 |
關鍵詞 | 溫泉; 作業基礎成本制度; 作業基礎管理; Mineral spring; Activity-based costing; Activity-based management; |
語文 | 中文(Chinese) |
中文摘要 | 本研究主要在探究作業基礎成本制度適用在小規模溫泉服務業的效益,利用個案分析法分析其主要作業活動、資源、耗用、成本動因,以協助小規模溫泉服務業採用作業基礎成本制度。以往相關的研究顯示,企業採用作業基礎成本制度可以協助企業充分利用企業資源、降低營運成本、提高獲利能力,進而提昇企業的競爭力,但相關的研究多著重於有標準化製造程序的製造業,有關小型服務業的部份則相當缺乏。本研究結果顯示,服務產業的小型溫泉業者採用作業基礎成本制度後,可以更精確地計算各項作業活動成本,利用作業基礎制度下的成本資訊擬定決策方案,進而提供各項營運決策的參考。本研究的結論為:作業基礎成本制度不僅可通用於製造業,亦可廣泛的運用於服務業。 |
英文摘要 | The objective of this study is to research the utilities of Activity-Based Costing (ABC) application in a small scale mineral spring service industry. This study uses case study approach to analyze the major activities, consumed resources, and the cost drivers for assistance a small scale mineral spring service industry to use ABC. The prior researches showed that the business took ABC will help it for appropriately exploitation resources, decreasing operation costs, enhancing profitability, and improving competitiveness of the business. Unfortunately, the prior researches all focused on the manufacturing industries at had standard out processes. This research found out that after implementing ABC, the small scale mineral spring service industry could calculate each activity cost more precisely. The precise costs information can assist the decision maker to make decision for improving operations and promoting profit. The results of this study suggested that the ABC can not only use in a manufacturing industry but also use in a service industry. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。