- 學位論文
作業基礎成本制度之規劃與設計 以國內某光電公司為例
The Design and Planning of Activity-Based Costing system — A case study for a Optoelectrics Technology Corporation
摘要
台灣地區經濟結構及產業經營型態，隨著國內外政經環境之變化正產生巨大改變。九十二年整個TFT-LCD 產業，展現新興且大幅成長的明星氣勢，無論產值、產量及成長率都說明它是台灣未來數年的主流產業，預估總產值將從2003年之2,747億元增加至2004年4,385 億元。個案公司從事TFT-LCD關鍵零組件偏光板之產銷，不但處於產業有利位置，跟隨產業大幅成長，對於國內相關產業之發展提供穩定且質優之供貨服務，在相關產業之發展過程中，著有貢獻。 作業基礎成本制度與作業基礎管理制度已成為企業改善其競爭能力的有效工具。許多一般產業案例的實施經驗已經證實ABC 可進行持續性的改進。本研究擬以國內某光電產業為研究對象，以個案研究之方式，探討以下主題： 一、個案公司採行作業基礎成本制度之必要性 二、為個案公司規劃設計一套作業基礎成本制度 三、比較新舊成本制度間的差異，並提出說明與建議 根據本研究之結果，獲得以下之結論： 一、個案公司現行成本制度分攤方式扭曲 二、作業基礎成本制度可以消除傳統成本制度下所造成的嚴重相互補貼，提供更精確的成本資訊 三、實施作業基礎成本制度可帶來成本資訊以外非財務性資訊效益，協助管理者價格的制訂和獲利能力分析，並對個案公司作業及成本提供改善的依據。
關鍵字
作業基礎成本制度並列摘要
In 2003,the TFT-LCD industry experienced a great prosperity and an enormous boots. As production value, production volume and growth rate indicated, the TFT-LCD industry total production value of TFT-LCD industry would increase from NTD 275 billion in 2003 to NTD 439billion in 2004. Being engaged as a TFT-LCD key component maker – a polarizer supplier, not only beneficial from the fast growth of TFT-LCD thriving industry, but also have made a great contribution to the development of relevant industries. Activity-Based Costing system is a cost management approach,which can make an important contribution to understanding and controlling the changing costs in the TFT-LCD industry. The purpose of this study is to establish a conceptual framework of designing and implementing an Activity-Based Costing system for the TFT-LCD industry. By means of case study, the following research topics are to be Addressed: 1. Is the cost system of the firm under study suitable for the TFT-LCD industry? 2. The process of design and implementation of Activity-Based Costing system. 3. Comparison between the traditional costing and ABC system. After we understanding the background of the company and the related cost system, we began our research in analyzing their resources and activities to assist the company establishment their ABC system. The main finings are as followings: 1. The company’s traditional cost system do not accurately calculate cost and misdirect pricing and fail to help company improve their operations. 2. The Activity-Based Costing system that assigns product cost by either direct assignment or through drivers can avoid the distortion of total cost between sub utilities and therefore is able to provide more reasonable cost information. 3. The Activity-Based Costing system does provide substantially better cost information for superior decision making and can facilitate the pricing profit analysis and operation improvement.