汽車旅館業經營成本制度之研究－以M汽車旅館為例

汽車旅館在市場擴張不易，產業環境又競爭劇烈的情況下，經營業者為了求生存，必須嚴格地控管各項作業成本，以利企業生存；但傳統成本制度之下，真實產品成本嚴重被扭曲，尤其是「間接成本」常被忽略，故本研究將應用「作業基礎成本制度」改善成本估算正確性，幫助企業分析合理的成本。本研究以台北縣個案汽車旅館為例，探討ABC制度應用於汽車旅館，精確計算各房型產品之真實成本，決定房型的理想訂價。個案汽車旅館導入ABC制度的步驟如下：第一步先蒐集經營成本資料；第二步辨認所有的作業活動；第三步確認資源成本項目：直接人工、直接材料、間接人工、租金支出、郵電費、維護費、廣告費、水電費、保險費、折舊、各項攤提、洗滌費、其他費用、利息支出；第四步確認成本標的：日式、中國、歐風，浪漫、民族、時尚、帝王行宮等七種風格房型；第五步成立作業中心：櫃台登記、房務整理、泳池清洗、廚房餐飲、池水加溫、園藝修剪、故障排除；第六步定義資源動因：與人工有關則以人為分攤基礎，與建築物有關則依樓板面積坪數分攤；第七步選擇作業動因：以客房使用之次數為分攤基礎。確認成本分攤架構後，將作業成本按作業動因分配至各個成本標的，再進行ABC制度與原傳統成本制度之比較，最後進行結論。由ABC制度分析經營成本發現個案汽車旅館中，「日式、中國、浪漫、歐風風格」四種房型傳統成本分析有高估現象：「日式風格」之房型一年高估449,005元、「中國風格」為一年高估605,631元、「浪漫風格」一年高估702,477元及「歐風風格」一年高估59,875元，可見此四種房型，利潤空間很大，經營者如想提高業績，房價應有調降空間。相反的是「時尚風格」與「民族風格」傳統成本分析有低估現象：「時尚風格」一年低估851,959元、「民族風格」一年低估986,443元，可見此二種房型有調漲價格空間，以避免長期不敷成本而不自知。而「帝王行宮風格」房型之傳統成本分析與ABC制度分析兩者差異值並不高，一年只高估金額21,414元。綜觀整體營運績效發現個案汽車旅館，取個浪漫好聽的名稱會業績長紅，其中「浪漫風格」房型營業額每坪每年約152,632元，排名第一。其次以面積小價位低之房型營業績效較佳，其中「時尚風格」、「民族風格」二房型為代表，坪數各為18坪、17坪，每坪每年約營業額分別為132,080元、122,174元，排名第二、第三，分析原因與坪數小價位相對便宜，而機能一樣，故營業績效佳。反觀「帝王行宮風格」房型雖然面積最大設備最豪華但是報酬率偏低，每坪每年營業額約24,378元，該房型營業額不多，卻耗費較高的成本費用，故建議未來開展分店時房型規劃應以小面積經濟實惠之房型進行設計規劃，以提升整體營運績效。

關鍵字

作業基礎成本制度； ABC制度；成本動因

並列摘要

With the motel industry married by the difficulty to expand and amid a fiercely competitive industry environment, the operators, in search of survival, need to stringently monitor a host of operating costs in order to secure a survival niche; however, under the conventional cost system, where the product costs are severely distorted, particularly so are how the ＂indirect costs＂ are often ignored, which has prompted the study to attempt to apply the ＂Actual-based costing system＂ to improve the accuracy of cost estimation, which will help the businesses estimate rational costs. The study aims to examine applying the A.B.C. system in the motel industry by focusing on a given motel in Taipei County as the case example to precisely calculate the true cost of various room types and to determine the optimal price by room type. The steps of inducting the A.B.C. system into the case example motel are as follows: step one, to gather the operating cost information; step two, to identify all operating activities; step three, to verify the resource cost items: which include the direct labor, direct materials, indirect labor, rental expenditure, postage, maintenance cost, advertisement expenditure, utility expenditure, insurance, deprecation, various depreciations, laundry cost, other expenditures, interest expenditure; step four, to verify the cost premise: the seven room types, consist of the Japanese style, Chinese style, European style, romantic style, ethnic style, trendy style and imperial villa style; step five, to organize an operating center: check-in registration, housekeeping, pool cleaning, kitchen F&B, pool heating, gardening pruning, troubleshooting; step six , to define the resource drivers: that related to labor is divided by human as the basis of amortization, and those related to the building is divided by floor space ping count as the basis of amortization; step seven, to choose the operations drivers: those related to the guestrooms are divided by the frequency as the basis of amortization. Upon verifying the cost amortization structure, the operating costs are then distributed to various cost premise according to the operations drivers, before comparing them to the A.B.C. system and the conventional costing system, before a conclusion is derived thereafter. The operating cost analysis derived using the A.B.C. system has found that in the case example motel, the four types of the ＂Japanese style, Chinese style, romantic style and European style＂ rooms are found to be overestimated in the conventional cost analysis: The ＂Japanese style＂ room type has been overestimated by $449,005 per year; the ＂Chinese-style＂ room type has been overestimated by $605,631 per year; the ＂Romantic style＂ room type has been overestimated by$702,477 per year, and the ＂European style＂ room type has been overestimated by $59,875 per year, which suggest that the four room types have a significant profit margin, and if the operator is looking to prop up the revenue, there should be room for reduction in the room tariffs. On the contrary, the ＂trendy style＂ and the ＂ethnic style＂ room types have been underestimated in the conventional cost analysis: the ＂trendy style＂ room type has been underestimated by $851,959 per year, and the ＂ethnic style＂ room type has been underestimated by by $986,443 per year, which suggest that there is room for price hike on these two room types to avoid extended cost overrun without even knowing it. While the ＂imperial villa style＂ room type has been found with little disparage by the conventional cost analysis and analysis by the A.B.C. system, where it has only been overestimated by a mere $21,414 per year.To gauge the overall operating performance as a whole, it has been found that in the motel industry, conceiving a romantic and appealing name seems to foster steady earnings, i.e. the ＂romantic style＂ room type is able to garner approx.$152,632 revenue per ping per year, putting it in first place. Which is followed by the smaller ping count and lower cost room types found with better revenues, i.e. the two room types of the ＂trendy style＂ and the ＂ethnic style＂ are most representative, which measure 18 pings and 17 pings respectively, and which bring in $132,080 and $122,174 per ping per year, respectively, putting them in second place and third place, which indicate the cause, as analyzed, can be attributed to rooms with smaller ping count are chapter but with the same functions, thus garnering better revenues. On the contrary, the ＂imperial villa style＂ room type, which although has the biggest floor space and is most luxuriously appointed, has inadvertently had a lower return ratio, where the revenue per ping per year is at a mere $24,378, and with the room type garnering insignificant revenue but consuming higher cost expenditures, it is thus recommendable in the future branch expansion that the room types be designed and developed along the premise of smaller floor space of economic room types to better excel the overall operating performance.

並列關鍵字

Activity-based costing system ； the ABC system ； resource drivers

國際替代計量

汽車旅館業經營成本制度之研究－以M汽車旅館為例

全文下載

主題瀏覽