應用機能展開法建立快遞服務業作業基礎成本模式之研究

在世界各國生產事業密切結合的時代，國際快遞業為當今社會的重要的服務業，準確的衡量營運成本是服務業經營的基本要件，但是由於快遞業的複雜作業型態增加衡量營運成本上的困難，作業基礎成本制度(Activity-Based Costing, ABC)的概念，被認為可以較合理的分攤複雜的作業成本至服務性產品項目，進而瞭解服務性產品的成本分佈，使得成本控管得有效的掌握。作業基礎成本制度主要三項元素是：作業(activity)、資源(resource)、成本動因(cost driver)，然而卻並沒有提供明確分辨辦法。其中建立完整的作業項目是使用作業基礎成本制度的首要工作，但是快遞業的作業項目十分的瑣碎，增添了施行作業基礎成本制的難度。因此，本研究提出透過品質機能展開法(Quality Function Deployment, QFD)的機能展開特性，藉由少數涵蓋整個作業流程的主要作業逐層展開以得到完整的細部作業，同時透過所建立的矩陣對應出作業所消耗的資源，並以作業基礎成本的概念建構快遞業作業基礎成本計算的公式，完成快遞業的作業基礎成本分析。根據本研究的結果與文獻比較得知，機能展開法不僅可以有效的建立作業流程同時也能對應出作業所耗用的資源，可以避免在建構的流程中發生遺漏的情形，進而造成成本的估算錯誤。對於服務業在實行作業基礎成本制度時提供了一個有系統而且有效率的辦法。

關鍵字

作業基礎成本制度；品質機能展開法；快遞業；服務業

並列摘要

The accurate evaluation of production costs has become absolutely essential for companies today. The production cost in service industry is very hard to measure because of its business operation type. The concept of Activity-Based Costing (ABC) has provided a solution for allocating indirect costs. It is a widely used and effective analysis method for many kinds of industries. The basic three elements of activity-based costing are activity, resource, and cost driver. But it does not propose general criteria for identifying. To build up the full production process is the most important thing of using ABC. However, the service processes of the express industry are very trivial and increase the difficulty of applying ABC to the express industry. The study proposes a method to establish the activities of express industry by using Quality Function Deployment (QFD). Based on its layer structure expansion characteristics, we can use simply classified major activities to cover whole operation process step by step. The actual application of express industry is to build completed and detailed operation process. By using the concept of ABC, we can construct the formula of express industry to accomplish the analysis of service costs. According to the comparing result of this thesis and other literatures, it can not only construct the operation process but also reflect the resources consuming of relative activities. It can prevent the miscalculation during the complex operation process and improve the mistakes of cost estimation. In summary, QFD can provide a systematic analysis and effective method to service business.

並列關鍵字

Activity-Based Costing ； Quality Function Deployment ； express industry ； service industry

參考文獻

呂芳奇，台灣宅配經營型態與經營作為之分析，國立中央大學高階主管企管碩士班碩士論文，2007

陳致宇，“以作業基礎成本制為基礎之本土快遞公司經營決策之研究”，國立台灣大學工業工程研究所碩士論文，2007

張天霞， “應用作業基礎成本制協助經營決策之研究－以T銀行金融服務業務為”，國立台灣大學商學研究所碩士在職專班碩士論文，2007

Adeymi, A., “A generalised cost-estimation model for job shops”, International Journal of Production Economics, Vol.53 p.257-263, 1997

Akao, Y ed., Quality Function Deployment: Integrating Customer Requirements into Product Design, Productivity Press, Cambridge, MA, 1990

國際替代計量

應用機能展開法建立快遞服務業作業基礎成本模式之研究

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