Integrated Costing And Its Application On Electronics Manufacture Service Industry

Electronics manufacture service(EMS) industry main feature is the added value mostly happening during manufacture process in the whole value chain.Normally EMS factory deals in OEM products from different fields,OEM products differ much in activity running expense and occupy different capital resource accordingly.As the manufacture service from different EMS factories will become homogenous,to keep cost ahead become the competition focus of EMS industry.Meanwhile,the enterprise management goal upgrade from running profit to Economic Value Added(EVA),and the investment risk arise due to the globe stagnant economy condition.All operate condition change require us to improve the costing management accordingly.Activity-based costing(ABC) work out comparatively accurate running cost,EVA highlight the capital importance,the Integrated costing system combine ABC and EVA index together,make equity and liability cost as enterprise asset resource consuming,and come out Activity-Capital Dependence(ACD) approach to interpret capital costing of each activity.Integrated costing base on ABC＆EVA is one more innovation of managerial accounting knowledge.The thesis apply theory analysis and field study approach.After review of ABC literature,introduction of ABC concept and exposure of ABC defect,the thesis elicit Integrated costing base on ABC＆EVA,interpret its superiority and efficiency judge standard.Thesis then designs Integrated costing calculating model,sets up its control system and study how to use Integrated costing in EMS industry by improving H company costing managerial system.The field study main points are as bellows:(1) Integrated costing add the capital cost into running cost and improve H company traditional ABC defect and costing distortion.(2)Set up new product costing estimate model and provide full cost for new product investment decision making.(3)Upgrade the management goal from lowering cost to attain maximum shareholder equity in the Integrated costing control system(4)To make cost control standard according to Integrated costing budget,combine cost control system together with company stratagem.The field study come out some suggestion of integrated costing application at end.