頁籤選單縮合
題 名 | 專業物流公司導入作業基礎成本制的個案研究=A Case Study on the Application of Activity-Based Costing System to a Third-Party Logistics Service Provider |
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作 者 | 蘇雄義; 賴藝文; | 書刊名 | 東吳經濟商學學報 |
卷 期 | 21 1998.06[民87.06] |
頁 次 | 頁53-81 |
分類號 | 494.762 |
關鍵詞 | 物流中心; 運輸; 作業基礎成本制; Distribution center; Transportation; Activity-based costing; |
語 文 | 中文(Chinese) |
中文摘要 | 專業物流服務業(簡稱物流業)因其介於製造商與零售商之間,客戶市場需求與 預測的變數大,導致營運時變動成本的掌控不易。有鑑於此,許多物流業目前仍處於虧損或 損益兩平狀態,所以如何有效控制成本是一非常重要的課題。因此,本個案研究以企業程序 分析與作業基礎成本制之理論,以一專業開放型物流中心為例,提出一套完整的成本分攤架 構;其次,融合實務上的作業流程,進行運輸部門的實地模擬測試,嘗試建立一套更佳的內 部成本評估模式。最後,提出本文結論及未來研究方向。 |
英文摘要 | Running a modern distribution (or logistics) center system successfully must be very cost-sensitive due to its huge initial set-up costs and variable costs. In Taiwan, many thirdparty distributors starting their business several years ago are still in poor financial situation today. Therefore, an effective cost control system is very important for these thirdparty distributors. In this paper, we review thoroughly the cost accounting literature on the modern technique, activity-based costing (ABC). We decide to conduct a case study to understand the process and relevant issues of implementing ABC in a third-party distributor with modern distribution facilities. In this study, the company's business process was first analyzed. Next, an ABC system was applied for the company by using customers as the final cost objects. Due to the time constraints, we only conducted the ABC cost allocation of transportation activity center. We have found that the ABC could p rovide better cost information for the third-party distributor. However, the information to be collected and processed is substantial. Without the application of modern computer and information technology, any ABC project would not be possible to complete. |
本系統中英文摘要資訊取自各篇刊載內容。