استفاده از روش شبیه سازی برای هزینه یابی مبتنی بر فعالیت سیستم های کشاورزی : یک مطالعه موردی

The aim of this paper is to analyse the operational costs of the Pu-Shin wholesale fish market in Taiwan, using both the activity-based costing (ABC) model and the simulation technique. By using simulation results in the calculated model of ABC, allocated resource costs are more accurate and arbitrary allocation is avoided. The objective of this study is to compute the processing cost per kilogram of fish. We conclude by providing relevant and accurate information about cost management of the Pu-Shin wholesale fish market, comparing ABC with traditional costing methods, and discussing key related issues which may provide opportunities for future research. We believe that the use of the ABC model in conjunction with simulation techniques can also be applied to agricultural systems in other countries.

Activity-based costing (ABC; Hansen and Mowen, 2000) is a system that assigns costs to cost objects by first tracing costs to activities and then tracing costs to cost objects. Cost object is a technical term in cost management and is any item such as products, departments, projects, activities, and so on, for which costs are measured and assigned. Cost objects are used to assign costs and ultimately the objective to compute the total processing cost is achieved. The use of ABC is still developing. In recent years, many organizations have improved their cost management by utilizing the ABC system, a tool for providing accurate and relevant cost information. To maintain a competitive advantage, organizations must monitor and promptly remove wasted efforts or other non-productive activities. ABC allows organizations to improve their productivity by eliminating non-productive efforts, as well as managing the operational costs through observation and analysis. In Taiwan, the wholesale fish market plays a very important role in fish marketing. To strengthen the business of wholesale fish markets, it is necessary to continually modify and improve operational procedures as well as manage operational costs. Hence, this paper discusses activity-based costing in the context of the Pu-Shin wholesale fish market in Taiwan. This paper consists of four sections. First, the general structure of the ABC model is described. Second, the application of system simulation to the ABC system is discussed. Third, a case study is administered. The resource costs are calculated by simulation results. In this way, allocated resource costs are more accurate and arbitrary allocation is avoided. We conclude by discussing key related issues which may provide opportunities for future research.

To improve the functions of the wholesale fish market and encourage the trends of economic liberalization and internationalization, it is necessary to pay close attention to cost management. For this purpose, this study has applied ABC and simulation techniques to analyse the operational costs of the Pu-Shin wholesale fish market. The results show that the wages of the auctioning staff are the highest of all activities, an implication that the auctioning staff plays a vital role. Furthermore, the total processing cost per kg of fish is reduced by implementing computer auctioning in the auction area. However, the findings are based on a one-day simulation only. For possible future research, we suggest a day-by-day data simulation to obtain accurate information about cost management. We believe that the ABC model used with system simulation can certainly be applied to agricultural systems in other countries.