生技業標準成本制度之建置經驗與啟發－以保養品個案公司為例

在微利時代的今日，所有企業均面臨嚴苛的挑戰，企業在面對競爭時，策略的運用與成本的控制是企業具有競爭優勢的關鍵因素，成本資訊是否能夠及時提供管理階層正確的決策資訊，是經營分析人員責無旁貸的職責。本論文以個案公司建置標準成本制度之實際情況進行案例研究，首先說明個案公司建立標準成本目的及架構；其次分三個模組說明年度標準成本制度之制訂流程，分別為產能計劃、預算計劃及標準成本之準備；最後再針對實際成本與標準成本之間的差異作比較分析。　　在國內以保養品產業來探討標準成本制度之建立為研究主題的論文並不多，希望能夠透過本個案研究，為標準成本制度對管理層面意涵，做一個較為深度且具體的設計與規劃。

關鍵字

標準成本制度；標準作業成本法；成本管理

並列摘要

In Micro-profit era, all the industries encountered severe challenges. To be successful in this severe competition, strategy setup and cost control are most important factors to gain competitive advantage. It is analysts’ most important task to provide cost information timely for management team to make decision and strategies. In this assay, a real case of how a company to build up standard cost system will be studied. First, the purpose and structure of standard cost system buildup will be identified. Secondly, three models to achieve standard cost system procedures will be illustrated. The three procedures to be discussed are production capacity planning, forecast planning and preparation of standard cost system buildup. At the final, the analysis of difference between actual cost and standard cost will be performed. There are few papers to research buildup of standard cost system via skin care industry which will be done in this assay. In this case study, the significance of standard cost system for management team will be clarified. The standard cost system will be designed and planned in-depth and specifically as well.