作業基礎成本制度應用於傳統製造業之研究-以某中國台商知名精密塑膠射出廠為例

The application of Activity-Based Costing System in traditional manufacturing industry – A case study of a well-known Taiwanese plastic molding company in China

洪敏書(MIN-SHU HUNG)

指導教授 ： 林利萱

元智大學/管理學院/管理研究所/碩士(2005年)

摘要

本研究係以某中國台商知名精密塑膠射出廠為研究對象，以作業基礎成本制度為比較基礎，探討不同層次成本動因對於製造費用分攤結果之差異性，同時瞭解對於各項產品真實成本之狀況；並透過作業(Activity)之分析，找出真正可以創造企業價值的價值動因及無附加價值作業，提供企業日後擬訂競爭策略及內部改善之重要參考，期可為企業及顧客創造雙贏的利基。
本研究之實證結果顯示:
一、依作業基礎成本制試算結果，顯示傳統成本制度有明顯產品成本扭曲、交互補貼(cross-subsidizing)現象。
二、以部門別成本分攤費率(Department overhead rate)計算之誤差範圍，相對於以全廠單一成本分攤費率(Plant-wide overhead rate)計算之誤差範圍更為收斂。換言之，全廠單一之成本動因計算成本方式，其誤差範圍，較以部門別之多項成本動因計算成本方式更為擴散。
三、產品毛利計算誤差結果會因成本動因之對應性層次不同而有顯著差異。
四、在全廠單一成本分攤費率成本制度下，產品毛利計算誤差結果會因客戶訂單多寡而有顯著差異。
五、在部門別成本分攤費率成本制度下，產品毛利計算誤差結果會因客戶訂單多寡而有顯著差異。
六、部門別成本分攤費率之成本計算方式較全廠單一成本分攤費率之成本計算方式精準。
七、不論是全廠單一成本分攤費率之成本計算方式或是部門別成本分攤費率之成本計算方式，對於毛利估算之精準度皆是:絕對多數訂單客戶別產品群組>所有產品群組>其他相對少數訂單客戶別產品群組。
八、即便是部門別成本分攤費率之成本計算方式，對於毛利估算之精準度，最高也只有74.05%，對於微利時代而言，此種成本估算水平仍然無法滿足正確資訊掌握度需求。

關鍵字

作業基礎成本制

並列摘要

The research chose a well-known Taiwanese plastic molding company in China to find out the result of manufacturing cost proportion; it is based on activity-base costing system to probe the difference among several cost drivers. Moreover, understanding the real cost of each product and finding the appropriate way to create enterprise value via analysis of activity. This offers enterprise a reference to work out the strategy and improvement. Hope this makes win-win between enterprise and customer.

The research found:
1.According to the result of ABC, there are obviously phenomenon arising in traditional costing system, such as cost distortion and Cross-subsidizing.
2.The tolerance of Department overhead rate less then Plant-wide overhead rate, which means the tolerance of counting way of Plant-wide overhead more than Department overhead rate.
3.There is an big difference on wrong calculation result of products gross profit while facing the different level of cost drivers
4.Base on Plant-wide overhead rate, the wrong calculation result of products gross profit will be influenced by the order.
5.Base on Department overhead rate, the wrong calculation result of products gross profit will be influenced by the order as well.
6.Department overhead rate is more accurate rather than Plant-wide overhead rate.
7.No matter Plant-wide overhead rate or Department overhead rate ,The right way of gross profit estimation is an absolute majority product group that sorts by customer order >All product group >relative minority product group that sorts by customer order.
8.The maximum is only 74.05% even if Department overhead rate. It is still unable to meet the demand of coping with correct information.

並列關鍵字

Activity-Based Costing

參考文獻

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