Coiler-Application of Activity-Based Costing

Yi-Hui Tai

《管理評論》 38卷2期 (2019/04) Pp. 175-175

https://doi.org/10.6656/MR.201904_38(2).ENG175

摘要

Coiler is a manufacturer that specializes in producing and selling cellular repeaters. Its early establishment coincided with the opening of Taiwan's telecommunications market. The new telecommunications industry was more consumer-centric, thereby increasing the demand for improvement in indoor reception quality and leading to high sales growth for Coiler and its competitors. However, after 2002, market saturation led to limited increases in Coiler's sales and decreases in gross and net profit margins. At the end of 2004, the founder of Coiler started to consider whether the company should re-examine its calculation method for determining product costs. This case study can help students to understand how Coiler mitigated traditional cost distortions through activity-based costing by analyzing the differences in product costs between traditional costing and activity-based costing techniques.

關鍵字

Activity-Based Costing ； Traditional Costing ； Product Cost ； Cost Distortion

參考文獻

Argyris, Chris and Robert S. Kaplan (1994), " Implementing New Knowledge: The Case of Activity-Based Cost System," Accounting Horizons, 8(3), 83-105.

Bakke, Nils Arme and Roland Hellberg (1991), "Relevance Lost? A Critical Discussion of Different Cost Accounting Principles in Connection with Decision Making for Both Short and Long Term Production Scheduling," International Journal of Production Economics, 24(1-2), 1-18

Carter, William K. and Milton F. Usry (2002), Cost Accounting. New York, NY: Thomson Learning

Cooper, Robin and Robert S. Kaplan (1988),"How Cost Accounting Distorts Product Costs,'' Management Accounting, 69(10), 20-27

Cooper, Robin and Robert S. Kaplan (1992), "Activity-Based Systems: Measuring the Costs of Resource Usage," Accounting Horizon, 6(3), 1-13