私立技術學院學生單位成本計算之個案研究-責任中心之應用

The Case Study of Calculating The Unit Cost of Students in Private Institute of Technology－The Application of Responsibility Center

馮文嬿(WEN-YANN FERNG)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2005年)

https://doi.org/10.6840/cycu200500426

摘要

摘 要
傳統國人視專科教育為高等教育之一，但隨著專科學校改制技術學院、科技大學的腳步加快，而我國亦加入世界貿易組織(WTO)後，勢必開放外國院校來設置分校,私立大專院校面臨更困難招生的問題，再加上政府對私校的獎補助金額因僧多粥少，分配額度不足敷應各校需求，且政府經費因景氣現象面臨財政收支短絀而縮減。因私校此如何有效運用有限資源去加強競爭力，渡過招生大不如前的困境，達成教育目標，這是一個值得去探討的議題。
管理決策中二大課題為績效評估和成本控制，且目前營利事業普遍運用責任中心制度於績效評估和成本控制。而所謂責任中心制度，乃組織為達績效評估和成本控制之目的，將組織分成不同的責任中心，按責任中心分別編製預算、累積實際收益與成本及分析並比較收益或成本之差異，以作為績效評估、成本控制及各種管理決策之參考。
作業基礎成本制度，在國外已發展許久，近年來國內不少學者也做了很多在不同領域中用ABC方法計算產品成本之研究，研究對象包括營利事業及非營利事業，而傳統以工作活動計算成本之方法已被作業基礎成本制度計算產品成本的觀念所取代。
私校在經營越不易之情況下，正確的學生單位成本計算、適當的績效評估和正確的成本控制是急迫需要的，故本研究以私立技術學院建立責任中心制度為主題，進行相關文獻及法規之探討，加上個案分析，計算學生單位成本，提供教育管理者決策時之參考。研究的目的如下：
一、以作業基礎成本制建構計算各責任中心收入或成本之模式，並敘述責任中心制度之內容及架構。
二、利用本研究所設計之作業基礎制模式，計算各責任中心之收入或成本，進而得知各教學中心之學生成本，以作為學校管理者決策之參考。
依據本研究結果，獲得以下的結論：
一、 目前會計資訊處理面臨一些問題：
如會計總帳系統中之資料無法直接運用，需資訊人員編寫程式才可利用，故資料欠缺及時性；費用發生並非依實際使用部門予以歸屬，使績效評估之有用性降低；行政單位負責各項業務之規劃、控制及執行，未將領用資源等相關紀錄納入電腦化，使分攤成本時無法明確歸屬，影響成本計算之精確度。
二、 個案財務資料分析結果：
(一) 學雜費收入及補助款收入為主要收入來源，但因目前招生班級數及樓地板面積受限制之故，學雜費收入擴展空間不大。
(二) 學雜費收費標準是影響各責任中心收入之主因之ㄧ。
(三) 因私校人事費用為其主要支出項目，故行政費用中心人員編制越多，支出金額相對越大。
(四) 環境設計學群之系科，相對其他系科學生單位成本較高。
(五) 商業管理學群之中心利潤高於環境設計學群。
(六) 新設系科及規模小之系科，產生規模經濟的效果。

關鍵字

作業基礎成本制 ； 責任中心

並列摘要

Summary
Traditionally college education is considered one part of the higher education. However, with the acceleration of junior colleges transforming to technological institute and university of science and technology, along with our country’s entrance into the World Trade Organization (WTO), it is unavoidable that our government will allow foreign universities to set up branch schools in Taiwan. Private universities and colleges in turn face more and more problems in recruiting new students. In addition, the subsidies from the government to the private schools are decreasing year by year and are far from being enough to meet the demands of every school. Furthermore, the government revenue is shrinking because of the economic depression. Therefore, how private schools could utilize the limited resources to make it through the difficult situation is an issue worth to be explored.
Two major subjects in management decision are achievement evaluation and cost control, and responsibility center system is widely used in business organization for achievement evaluation and cost control at present. What is called the system of responsibility center is when an organization divide itself into different responsibility centers in order to evaluate achievement and control cost. Each responsibility center makes it own budget, accumulates its real income and cost, and analyze and compare its difference in income and cost, so that the organization could use the references to evaluate achievement, control cost and make various decisions.
Activity-Based Costing System has been widely used and developed abroad. Many researchers in our country have done research to calculate the cost of goods with ABC in many different fields in recent years. The research objects include profit undertakings and non-for-profit undertakings. The traditional method of calculating the cost with working activities has been replaced by the concept of calculating the cost of goods with Activity-Based Costing System.
Under the circumstances that it is becoming more and more difficult for the operating of private schools, the correct study of student unit costs, proper achievement evaluation, and appropriate cost control are urgently in need. As a result, the theme of this research is on the establishment of the system of responsibility center in private universities and colleges, discussing the related literature and regulations, analyzing case studies, and calculating the student unit costs, thus serves as reference to the decision making of education administrators. The purpose of this study is as follows:
一、 construct the model of calculating the income or cost of every responsibility center with Activity-Based Costing System and describe the content and structure of the responsibility center system.
二、 Second, employ the Activity-Based Costing System model developed by this research to calculate the income or cost of every responsibility center and acquire the student cost of each teaching center, and then serve as the reference to the decision making of education administrators.
According to the result of this research, the following conclusions could be made:
一、 The current problems in dealing with accounting information:
If the materials in the accounting journal ledger system can not be utilized directly and need additional software written by information engineers, the materials would lack instantaneity; the expenses are not sorted in accordance with the departments which used them directly, thus lowering the validity of achievement evaluation; the administrative units are responsible for the planning, control and execution of the business, but do not computerize the relevant records of the acquired resources, which in turn makes it impossible to separate the responsibility of sharing the cost and affects the accuracy in calculating the cost.
二、 the results of analyzing the case financial materials
(1) Tuition, incidental expenses and subsidies are the major the sources of revenue. However, with the limit on the number of classes schools are allowed to enroll students and on the floor square measure, there is little room to raise the revenue of tuition and incidental expenses.
(2) Standard for collecting the tuition and incidental expenses is one of the main reason that affects the income of each responsibility center.
(3) Because personnel expenses are the major expenditure in private schools, the amount of personnel expenses would be bigger along with the growing number of personnel in administrative centers.
(4) The unit cost of students in departments in the environment designing group is relatively higher than that of students in other departments.
(5) The profits of centers in the commerce management group are higher than that of centers in the environment designing group.
(6) the newly-set and small-scale departments produced the effects of large-scale economy.

並列關鍵字

Responsibility Center ； Activity-Based Costing System

參考文獻

湯堯，2001，學校經營管理策略，台北：五南。

Ferrara W.L.,，1995，Cost/Management accounting—The 21st Century Paradign。

Horngren,C.T.&G.Foster,1991,Cost Accounting：A Managerial Emphasis, New Jersey：Prentice-Hall International,Inc..

Wilson and Kattelus，2004，Accounting for Governmental And Nonprofit Entities。

參考文獻