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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/73576


    Title: 電視傳播業導入作業基礎成本制度之個案研究
    Authors: 陳叡智;吳秋霞
    Contributors: 淡江大學會計學系
    Keywords: 作業基礎成本制度;電視傳播業;個案研究
    Date: 2011-12-09
    Issue Date: 2011-11-20 13:44:09 (UTC+8)
    Publisher: 臺北商業技術學院; 中華會計教育學會
    Abstract: 本研究以台灣某無線電視公司為對象,採個案研究法瞭解其製播流程,以設計一套適用之作業基礎成本制度,進而分析個別節目之成本及效益。研究發現個案公司既有的成本制度造成成本資訊的扭曲,因此困難爭取有利的廣告銷售策略。作業基礎成本制度可提供管理者較正確的成本及利潤資訊,進而提升廣告訂價或行銷策略。
    Relation: 2011 第十屆北商論壇-當代會計趨勢,臺北市
    Appears in Collections:[Graduate Institute & Department of Accounting] Proceeding

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