運用作業基礎成本制度改善產品定價 ：以個案公司為例

Using Activity-based Costing to Improve Product pricing ：A Case Study for Company

徐大為

指導教授 ： 鄭雅穗

元智大學/管理學院/管理碩士在職專班/碩士(2011年)

摘要

由於產業競爭激烈，台灣製造業廠商的接單情況多以少量多樣的情況為主。因此，企業為了維持競爭優勢，除了須加緊腳步於新產品、新技術的研發創新、提供更好的產品服務及在營運成本上找出更佳的控制與策略外；如何精確地計算產品成本與合理、有彈性的產品定價，為現代企業需要積極面對與創新思維之刻不容緩、具成敗關鍵之重大議題。

傳統的成本制度由於間接成本分攤過於簡化、缺乏合理性，因此計算出來的產品成本常有著交互貼補的情況：產量大的產品成本過高，而產量少的產品成本過低；進而無法滿足快速變遷的製造環境。而作業基礎成本制度(Activity-Based Costing, ABC)在學界的大力推廣與實務經驗的累積下，發現此一制度不但可減少成本扭曲，更可協助管理當局進行更優化的成本控制，增加營運績效，更進一步協助產品定價與制定經營策略。

本研究以事務機之製造為案例並特別強調產品開發成本之分攤，透過個案研究與作業基礎成本法之探討分析個案公司的成本組成與影響成本活動之因素，並且建立其關聯性；進而協助企業改善產品分析與定價決策之最佳化。

關鍵字

成本制度 ； 產品定價

並列摘要

Due to keen competition, manufacturer in Taiwan usually face low volume and diversified order. To maintain competition advantage, enterprises have to provide product innovation and service and also perform better cost control and strategy. Therefore, how to calculate product cost precisely and to set product price flexible has become an urgent and crucial issue for modern enterprises.

Due to over simplification and lack of reasonability of traditional cost system, product cost usually consists of cross-subsidized (Over costing of high volume product and under costing of low volume product) and can’t satisfice modern manufacture environment. Activity-based costing help reducing the twisting of product cost, improving operating efficiency and product pricing, and setting operating strategy.

This research was based on case study of business machine manufacturer and emphasized the allocation of product development cost. The main purpose of this study is to use ABC costing system to build a cost model and hope this study can help relevant enterprises perform better performance on product development and pricing strategy.

並列關鍵字

Cost syetem ； product pricing

參考文獻

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