|Yau, Sai-ming Simon
|Activity-based costing/management for the extended enterprise operation of manufacturing company in PRC
|Hong Kong Polytechnic University -- Dissertations
Business logistics -- China -- Case studies
Activity-based costing -- China -- Case studies
Manufacturing resource planning -- China -- Case studies
|Department of Industrial and Systems Engineering
|x, 125, xvi leaves : ill. ; 30 cm
|This dissertation is to demonstrate the use of Activity-Based Costing/Management (ABC/M) approach to identify the importance and costs of activities in a production network and to enable better deployment of resources. The contribution of this dissertation is a decision model that uses activity-based cost information to build a design of an innovative organization for competitive advantage. This proposed model is used to execute the planning and budgeting control philosophy in the attempt to improve the financial performance of stakeholders. The case study is based on an assessment of available data to articulate a scenario of application of the proposed model in a manufacturing environment. It illustrates that the proposed model can be used to dispel the suspicion between the joint venture partners of a manufacturing plant in PRC that one partner is contributing more capacities and resources than other partner in financing the joint venture operation. In addition, the viewpoint of the partners about the joint venture changed from 'cost centre' to 'strategy partner', which can play a critical role to the success of their business. Specifically, this case study demonstrates that the proper use of data and their interpretation can facilitate the implementation of this model to support the development of a theory on extended production operation. The proposed model will give management more accurate cost information regarding the internal operations. By innovating the process to implement a lean planning and budgeting philosophy, an enterprise will be able to reorganize its activities to focus on its core competencies. This model guides the enterprise to consider alternatives of business strategies such as business process outsourcing to improve its shareholders' profitability. By extending the model to include other activities such as sourcing, outsourcing and co-development, management will be able to reassess the capacities of each portion of activity performed in the company. This information is powerful and can give companies a substantial advantage over their competitors because the users of the model will have much time and decision support information to develop options involving search for more profitable usage of resources and capacities. The model is applied to include more than one stakeholder in the playing field, where different strategies and goals could coexist and please one another in sharing the same resource and capacity. It facilitates small and medium enterprises (SMEs), while providing them an opportunity to come together and explore different areas of cooperation such that anyone can look for joint ventures, form venture partnership, look for agents or distribution through this initiative.
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