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Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/42231

Title: Financial Statement Analysis and Activity-Based Costing Analysis for Shipping Industry: A Data Envelopment Analysis Approach
Authors: Wen-Chen Lin;Chin-Fong Liu;Ching-Wu Chu
Contributors: 國立臺灣海洋大學:航運管理學系
Keywords: operation efficiency;data envelopment analysis (DEA);activity-based costing (ABC);financial statement analysis.
Date: 2010
Issue Date: 2017-05-01T07:25:24Z
Publisher: Journal of the Eastern Asia Society for Transportation Studies
Abstract: Ratio analysis is a commonly used analytical tool for verifying the performance of a firm. While ratios are easy to compute, which in part explains their wide appeal, their interpretation is problematic, especially when two or more ratios provide conflicting signals. This paper built a method for measuring inefficiency companies in a shipping industry to facilitate precise measurement of waste and identify its causes. However, shipping industry needs much resource and cost-down to maintain operation efficiency. Activity-Based Costing (ABC) is an information system developed in the 1980s to overcome some of the limitation of traditional cost accounting and enhance its usefulness to operation management.
Relation: 8 pp.246-260
URI: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/42231
Appears in Collections:[航運管理學系] 期刊論文

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