以作業成本法於製程管理之分析

Activity Based Cost Analysis for Manufacture Management

斯明德(Mine-Dea Ssu)

指導教授 ： 盧以詮

元智大學/資訊學院/資訊管理學系/碩士(2009年)

摘要

因應產業作業自動化，面臨人力成本與原物料及燃料的價格上揚，最直接引響成本的增加，減少企業的營收。作業基礎成本制度是以作業流程為出發點，採用二階段分攤方式，與傳統成本制度用製造費用分攤，作一差異性的比較。
本研究探討作業基礎成本制度與作業基礎管理應用於國外之情形，同時更近一步實際應用於製造業的製造部門。藉由在該部門全面性的應用，找出建立作業基礎成本制度過程中的關鍵，建構有效的成本分攤機制，與確認資訊系統的輸出入需求，以提供相關的物流企業未來實施作業基礎成本制度的參考。
作業基礎成本制度就像其他會計制度一樣，扮演決策資訊提供的角色。導入制度本身並不盡然會帶來任何成本節省，我們應主動的針對它所提供出來的資訊加以分析研究，找出機會點落實改善，這即是作業基礎管理制度的重點。本研究運用製造業建構ERP系統製造流程、材料表及作業基礎成本概念，將必要性作業階段做系統分析與設計，開發一資訊系統雛形，亦根據實際成本資料，對個案公司的主要客戶進行管理改善的分析和建議。

關鍵字

作業基礎成本制度；製造費用；成本分攤；材料表；資訊系統雛形

並列摘要

This study applies Activity-Based Costing (ABC) to examine operating costs in the manufacture industry. This study illustrates how to calculate accurate activity costs .In recent years, Activity-Based Costing has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competition.Currently manpower and material high of value，effect on cost increase and enterprise revenue decrease . Activity Based Cost base on manufacture route , to use two phase to compare methods. ABC is difference in Material OverHead with traditional standard cost.
Activity-Based Costing can to find out some of important and necessary resource and manufacture route or activity . It can clear to explain that product to consume what resource and come through what manufacture route activity.The users can use these effective methods to complete their requirements and find the bast solutions to acquire the suitable equipments to make the high effectiveness and high good performances production goals.
This research is to design on developing the cost management system who uses the methodologies of Activity Based Management , applied to manufacture industry of production department. Additionally, this model can find the optimal factor ratio , elasticity consider the demand of resource and activity , this research are good reference for engineers and can be used to develop the similar models of systems for the further researches.

並列關鍵字

Activity-Based Costing；manufacture route；Material OverHead；traditional standard cost

參考文獻

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3 Cooper, Robin & Robert S. Kaplan,“How Cost Accounting Distorts Product

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5 Cooper, Robin & Robert S. Kaplan,“Activity-Based System：Measuring the

Cost Management, pp.45-49,1987