Strategic cost analysis in the service industry : a case study of FedEx, France | |
| Author | Nguyen Tuong Co |
| Call Number | AIT RSPR no. SM-01-115 |
| Subject(s) | Service industries--Costs FedEx--Customer services--Costs |
| Note | A research study submitted in partial fulfilment of the requirements for the degree of Master of Business Administration, School of Management |
| Publisher | Asian Institute of Technology |
| Series Statement | Research studies project report ; no. SM-01-115 |
| Abstract | One of the new tools for competitive advantage is to understand clearly the components of product cost in order to control this cost. The current costing system used at FedEx France is traditional costing method, which assigns overhead costs to cost of service based on volume of package transported. Showing the disadvantages of traditional costing method in new business environment, this study also analyses the strengths and weaknesses of current situation of FedEx France in applying a new costing method, Activity Based Costing, to calculate cost of service. The Activity Based Costing model, recommended by this study, tries to allocate all overhead costs to cost of service based on activity, which create costs. The results given by ABC model provide a more accurate cost of service that could help the management of FedEx France set up approp1iate strategies in managing the company resources. |
| Year | 2001 |
| Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. SM-01-115 |
| Type | Research Study Project Report (RSPR) |
| School | School of Management |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (MBA) (Publication code=SM) |
| Chairperson(s) | Broustail, Joel F.; |
| Examination Committee(s) | Ramachandran, N.;Quang, Truong; |
| Scholarship Donor(s) | Government of France; |
| Degree | Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 2001 |