作業基礎成本制度導入模式之建立與應用

The Development and Application of the Implementation Model for Activity-Based Costing System

楊明璧(Mirng-Bih Yang) ； 黃開義(Kai-I Huang) ； 黃國忠(Kuo-Chung Huang)

《大葉學報》 5卷1期 (1996/12) Pp. 93-112

https://doi.org/10.7119/JDYU.199612.0093

摘要

作業基礎成本制度，乃是近年來管理會計界最熱門的話題之一。隨著實務界實施經驗的累積及學術上深入探討與發展，作業基礎成本制度的功能已逐漸脫離產品成本計算的角色，而開始結合管理的觀念，進一步結合其他管理方法成為企業經營中相當重要的管理工具。然而，因為一般中小企業對作業基礎成本制度的理解不夠，且認為其資料收集和計算過程繁雜，因此，沒信心導入作業基礎成本制度。本研究建立一套作業基礎成本制度的導入模式，讓一般業者有所依循，研究中並以國內某鑄造廠為研究對象，試行本模式。我們發現除了可以縮短導入作業基礎成本制度的時間外，並且成本低，效果大。支持本研究所提之作業基礎成本制度導入模式，確實可行並有其效益。

關鍵字

作業基礎成本制度 ； 成本動因 ； ABC分析 ； 管理會計

並列摘要

Activity-Based Costing system is one of the most popular management accounting topics in recent years. Since Activity-Based Costing system has been used in real would for many years, practitioners and accounting researchers have enough knowledge to improve the system. The role of Activity-Based Costing system has gradually shifted from pure product costing to incorporation of the concept of activity management, and has become a very important management tool. However, most of the medium and small companies do not have enough knowledge of Activity-Based Costing system, and all Activity-Based Costing systems implemented seems so complicated for them to use. Therefore, this study try to develop a model which would help these companies in implementing such a helpful management tool. In this study, we developed a model of implementing the Activity-Based Costing system, and applied this model to a local die casting factory. By applying the model, the factory took only three months to implement the Activity-Based Costing system, and the cost information system of the factory has been dramatically improved.

並列關鍵字

activity-based costing system ； cost driver ； ABC analysis ； management accounting