中小企業作業基礎成本制度之研究-以運輸業為例

The Introduction of Activity-Based Costing System on Small and Medium Business-A Case for a Trucking Industry

蔡岳憶(Yueh-Yih Tsai)

指導教授 ： 余霆 ； 張慧珊

中原大學/商學院/會計研究所/碩士(2010年)

https://doi.org/10.6840/cycu201000585

摘要

摘 要
Cooper 與Kaplan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」，以改進傳統會計制度的缺失，其作法為先記錄各個作業，並找出作業動因，再將各資源依作業動因所佔比例多寡而分配，以正確計算出產品的真正成本。本論文藉由個案研究方式，實地了解公司如何面對現今多變的汽車運輸業環境，並針對行之有年的成本制度重新檢視其是否適用於當今的汽車運輸業環境，同時運用作業基礎成本制度之觀念，運用、設計於個案公司，藉以達到以下目的：
1.根據個案公司的實際作業狀況，規劃設計一套作業基礎成本制度。
2.比較作業基礎成本制度與目前成本會計制度，二者成本間之差異，並且提出說明及改進建議。
3.探討作業基礎成本制度在中小企業運輸貨運業的展開應用：透過個案公司進行分析，協助公司達到成本規劃及控制。
4.探討作業基礎成本制度對中小企業運輸貨運業成本分析有何助益：掌握有效的成本資訊，提供經營者策略性決策的參考。

本研究根據實際成本資料，對個案公司的成本管理制度進行分析並提出建議，提供國內的中小企業建置ABC制度之參考。

關鍵詞：作業基礎成本制度、作業動因

關鍵字

作業基礎成本制度 ； 作業動因

並列摘要

ABSTRACT

In the middle of 1980s,Cooper and Kaplan researched many cases and then developed “Activity-Based Costing(ABC)”system to improve traditional cost accounting system .In ABC system, cost analysts-analyze business activities to find out cost drivers. According to these cost drivers to allocate resources , companies can compute cost accurately for each product . By virtue of the case study , researcher is tried to verify how a company deals with the changeable Trucking Industry environment . Meanwhile, this study also applied the concept of ABC to the company to achieve the following purposes：

1. Plan and design ABC system for case company；
2. Compare ABC with the current cost accounting system and found out the differences.
3. Discuss Activity-Based Costing system launches the application in the small and medium business for Trucking Industry : By the analysis of the case company, this study tries to assist the company to achieve cost planning and controlling.
4. Discuss the benefits of applying Activity-Based Costing system to the small and medium business for Trucking Industry by providing the effective cost information to the managers in making decisions strategically .

This study provided an analysis on the cost management of the subject company based on actual cost data, and give partial advice, that is expected to be a reference for helping the small and medium enterprises in Taiwan to apply the ABC system.

Keyword：Activity-Based Costing(ABC)、activity driver

並列關鍵字

activity driver ； Activity-Based Costing(ABC)

參考文獻

7.溫永來，「作業基礎成本制度在精密設備業之個案探討」中原大學會計研究所碩士論文，2009年。

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16.Charles D. & Alice T. Bell, “ Are We Ready For Fourth-Generation ABC? ” , Management Accounting (US) January 1995, p.23.

20.Kaplan, R.S. (1984), “The evaluation of Management Accounting”, The Accounting Review, Vol., Lix No.3, June, pp.390~418.