Financial Statement Analysis and Activities-Based Costing Analysis for Shipping Industry: a data envelopment analysis approach

DOI
  • Lin Wen-Cheng
    Department of Business Administration,Ching Yun University
  • LIU Chin-Feng
    Department of Finance and Taxation, Dahan Institute of Technology
  • CHU Ching-Wu
    Department of Shipping and Transportation Management,National Taiwan Ocean University

Description

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.

Journal

Keywords

Details 詳細情報について

  • CRID
    1390282680653442048
  • NII Article ID
    130005037196
  • DOI
    10.11175/eastpro.2009.0.53.0
  • Text Lang
    en
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Disallowed

Report a problem

Back to top