中小企業ERP採行作業基礎成本制-ABC系統雛型之建立

Implementing ABC Costing in Small Business ERP Systems-The development of system prototype

黃素貞(Su-Chen Huang)

指導教授 ： 劉士豪

中原大學/商學院/資訊管理研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200428

摘要

摘要
目前台灣中小企業界使用的成本會計理論，尚沿用傳統會計制度-標準成本制，標準成本制的作法是將直接人工及材料依據產品實際發生所產生的成本歸屬，這部份較無異議，但製造費用則是依直接人工或材料成本依比例分攤，此部份就產生了很大的問題。在環境日新月異的今日，自動化生產比例日益昇高以及新的製造技術，不但改變了產品的生產方式，也改變了產品的成本結構－直接人工佔生產成本的比例逐漸降低，製造費用所佔比例卻逐漸提高，越來越少的製造費用與直接人工成本有關，傳統會計制度已不敷使用，在此情況下不僅產品成本發生嚴重的扭曲，更因而導致不利的決策，影響企業競爭力。有鑑於此，Cooper 與Kaplan 乃於1980 年中期，藉由實務個案研究而發展出「作業基礎成本制度」（Activity-Based Costing，簡稱ABC），以改進傳統會計制度的缺失，其作法先記錄細部作業，並找出作業動因，再將各資源依作業動因比例多寡而分配，以計算出產品、客戶或服務的真正成本。但是企業內如要詳實記錄每一個作業及企業資源時，必須仰賴資訊系統進行正確記錄及大量運算。
而國內中小企業所採用之資訊系統，多使用本土ERP系統，目前國內頗俱知名資訊廠商之ERP系統，尚未完全滿足作業基礎成本制度，本研究針對國外及ERP系統與作業基礎成本制度之結合程度進行了解，並深入了解土ERP系統所提供之模組及資訊，就其未能完全達成作業基礎成本制度之部份，提出外掛之系統，期能補足本土ERP滿足作業基礎成本制度之不足。

關鍵字

作業基礎成本制 ； 企業資源規劃

並列摘要

Currently, Taiwan’s financial costing theory of small and middle size company still follow traditional manner---Standard financial costing. In this system, defined direct labor fee and material cost of product are reasonable, but in parts of “process cost”, assume the ratio of direct labor fee and material cost are cause problem.

In last decade, due to production line had tremendously progressive, new technology and highly automatic process not only change productive manner, the cost ratio had change either. Direct labor fee ratio had decline gradually, on the other hand, the “process cost” up to gains the main parts of cost. Under this situation, traditional financial costing system had no longer precise, further more, it is possible generate huge mistake which might guide company policy to the wrong direction and weak company competition ability.

Therefore, in middle of 1980s, Cooper and Kaplan had research many case and developed “Activity-Based costing” system to improve traditional financial costing system. In this system, they analyze process procedure and found out cost factor, according these factor ratio defined product, costumer or service real cost.
Since defined all these cost factor of company need a lot of precisely record and circulation., Accordingly only rely on computer MIS system.

In Taiwan, the MIS system of small and middle size company adopt ERP system.
So far, Taiwan’s famous ERP system could not satisfied with Activity-Based costing. Therefore this study had research the mutual relationship between ERP system and Activity-Based costing and analysis ERP system module, study the lack parts and developed an additional system prototype, enhance ERP system to reach “Activity-Based costing”.

並列關鍵字

ABC ； ERP

參考文獻

10. Byrd, T.A.,Cossick, K.L., and Zmud, R. W., “A Synthesis of Research on Requirements Analysis and Knowledge Acquisition Techniques”, MIS Quarterly , Vol.16, No. 9, March 1992,pp. 117-138

15. H. Thomas Johnson,“Activity-Based Information：A Blue Print for Word-Class Management Accounting”, Management Accounting, June 1988, pp.23-30.

21. Robert S. Kaplan, Robin Cooper “Cost & Effect: Using Integrated Cost System to Drive Profitability and Performance”

參考文獻

1. 王立志，「系統化運籌與供應鏈管理」，滄海書局，1999。