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کد محصول: H351
سال نشر: ۲۰۱۷
نام ناشر (پایگاه داده): الزویر
نام مجله: Procedia CIRP
نوع مقاله: علمی پژوهشی (Research articles)
تعداد صفحه انگلیسی: ۷ صفحه PDF
عنوان فارسی:
مقاله انگلیسی حسابداری ۲۰۱۷ : استراتژی قیمت رقابتی با هزینه یابی بر مبنای فعالیت – مطالعه موردی شرکت دوچرخه سازی
عنوان انگلیسی:
Competitive Price Strategy with Activity-Based Costing – Case Study of Bicycle Part Company
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Abstract
Bicycle parts industry is a highly competitive industry, especially product components often adopt a low price strategy. The case company losing competitive advantage because of higher list price than other companies in Taiwan. The case company analyzes the manufacturing cost structure in order to promote the price competitive power.
The case company re-exams the manufacturing process carefully. There are three processing stage for product manufacturing, from raw materials processed into parts level, assembled parts into components, and assembles components into bicycle finally. The customized product causes different manufacturing process that will cause multiple resource expired to drive variant cost structure. The complicate cost structure might affect price strategy to make. Therefore this paper explores cost calculation methodology for more accurate cost information than the traditional volume-based costing (VBC).
The paper uses Activity-Based Costing (ABC) approach with two stages to allocate and calculate the manufacturing cost which is based on resources expired of process activities. By comparing the cost information between VBC and ABC approach, the research findings indicate that current VBC approach distorts cost structure because of single cost drive had been chosen, therefore, cross-subsidization among manufacturing cost structure among variant product. Secondly, ABC approach provides more accurate cost information that will help to set the competitive price strategy of the product that is great contribution to increase enterprise’s profitability and competitive power. The paper look forwards to implement Activity-Based Costing approach which the product are variant and manufacturing process are complicate of the enterprise and industry.
Keywords Volume-Based Costing (VBC),Activity-Based Costing (ABC),Bicycle parts industry,Products Pricing Strategy
INTRODUCTION
The technology of bicycle industry has been developed for 30 years in Taiwanand been named global bicycles Kingdom. The fierce competition global market with low price strategy, China and Vietnam, leads building oversea production bases of Taiwan. The rapid progress of technology and skill lead the synchronous progress of manufacturing process that causes the usage of automated production equipment widespread. The labor intensive manufacturing process is changed. The ratio of cost structure changed into high ratio of manufacturing overhead and low ratio of direct labor cost. The precise cost information is cornerstone of strategy management to help senior manager and owner to make the competitive decision.
۲. LITERATURE REVIEW
The literatures includes: bicycle industry, Volume-Based Costing (VBC), Activity-Based Costing and Management (ABC/M), and case study.
۲.۱ Bicycle industry
There are various types of bicycle products, includes road racing cars, general commuter cars, mountain bike (mountain bike), folding carts, baby carriages, electric bicycles, andother bicycles. The parts and components of bicycle are frame, flywheel, hub, front fork, seat cushion, chain, pedal, fender, transmission, asbestos brake, crank gear, seat tube and handlebar.
The bicycle industry develop to be an export stage with large number of production in exchange for meager profits during1970s to 1980s. The mass bicycles manufactured by Taiwan had throughout the global bike market quickly, and gained the reputation of bicycles Kingdom. Yet, the vicious competition, and the motorcycle industry arises that drive bicycle industry expand the global market with low price strategy in domestic in recent year.
۲.۲ Volume-Based Costing (VBC)
The Volume-Based Costing is developed in the early 19th century. The main cost with direct labor and direct materials are high proportion with 80% to 85% of manufacturing costs, manufacturing overhead is relatively low with 10% to 15% in VBC system. The most commonly allocate bases for indirect cost are: volume of products, number of direct labor hours, cost of direct labor, and the number of machine hours. Cooper and Kaplan [1] indicate that the Volume-Based Costing system distorts the product cost due to lack of timing and causal relationship with resources expiring during manufacturing process. Zhu Baiwei [2] believes that the Volume-Based Costing information not be able to provide the correct relevance for decision planning and controlling. The cost information is one of important cornerstone of price strategy to achieve the profitability goals.
۲.۳ Activity-Based Costing (ABC)
Cooper, Kaplan extended the notion of Activity-Based Costing (ABC) to academia and the empirical study [1]. Activity-Based Costing is an activity analysis method developed to understand the indirect support costs of decision management or operations. ABC model built up as a single-faceted model initially. The advantage of the costing system provides the accurate cost information which is based on the production process and activities [1] [2]. Turney proposed two-faceted model for three years later [3].
The single-faceted model mainly constructs the causal relationship between product cost and resource consumption, and traces back to the cost object according to the cost driver of the activity [4], and calculates the cost of the manufacturing or the cost of selling and administration. The appropriate cost-driver should have: (1) cause and effect relationship between activity and costs, (2) behavior impact, (3) measurable, and (4) Predict or explain an activity’s use of resources [1].
The two-faceted model is composed of two perspectives: cost allocation and procedure view. The concept of cost allocation is to extend the concept of the single-faceted model. As for the procedure view, it is mainly to explore the causal relationship between resource consumption and activity performance. Two-faceted model is shown in fig. 1.Raffish and Turney built-up Activity-Based Management model in 1991[5]. The model includes Activity-Based Costing (ABC), and Activity-Based Management (ABM). The ABC database help to lead the way for enterprises to upraise the core competency with efficiency and effectiveness.
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