The study of activity-based management strategies for local international-express service company
Date Issued
2007
Date
2007
Author(s)
Chen, Chih-Yu
DOI
zh-TW
Abstract
To face the competition in the global market, due to a lack of resources, does a local small international-express service company have competitiveness when compared to those well-known international big companies? Or, does a local company have more flexibility than those big ones because of the small investment? To establish an activity-based costing (ABC) model and analyze the cost distribution in activities is a way to understand how a local company can survive in such a competitive market, or to establish some management strategies to increase the competition of the company. This is an interested research topic.
The purpose of this study is: 1. to choose a local international-express service company as an example, 2. to establish an ABC model proposed and analyze its cost distribution for each activities so that some management problems of the company would be investigated, 3. to propose some management strategies for the company to correct those problems, and, finally, 4. to evaluate the performance of the company after the corrections.
After the ABC analysis, this study has the following finds: 1. 92% of unit cost is from the batch-level activities, 2. the cost differences among products are due to batch-level activities. 3. the spring and summer unit costs are higher than that of fall and winter, and 4. the busy degree of the service lines also causes the cost differences. Two management strategies are proposed after the ABC analysis. The service frequencies of some batch-level activities are adjusted the cost differences due to above reasons are thus reduced, and the unit cost is hence reduced too.
Subjects
作業基礎成本制
快遞成本
快遞公司
單位層級
批量層級
產品支援層級
營運支援層級
經營決策
ABC
express-service cost
express service company
unit-level
batch-level
product-Sustaining level
Operating-Sustaining level
management strategies
Type
thesis
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