作業基礎成本制度在精密設備業之個案探討

A Case Study for Precision Equipment Industry with Activity-Based Costing System

溫永來(johnny WEN)

指導教授 ： 王敏茹 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900991

摘要

自1970年代中期全球化浪潮以來，企業所面對的環境已有重大變化，因此企業對於作業、流程、產品、服務與客戶的動態資訊有更多的需要。而1988年以後，作業基礎成本（activity-based cost,ABC）及作業基礎管理（activity-based management,ABC/M）逐步發展，因符合全球化潮流，已有國內外眾多企業藉由ABC制度，進行不同面向的成本管理、客戶管理、產能管理。
對於運用ABC成本法，彼得・杜拉克在1998年認為ABC成本法可以為我們在未來十到十五年內，發展出可靠的工具，提供經營者評估、管理大部分以知識為基礎及服務工作的成本，如研發人員、客服人員等，並建立成本與績效之間的關係。
2004年ABC大師Kaplan及Anderson，再為ABC制提出時間導向ABC的觀念，並於2007年4月出書「Time-Driven Activity-based Cost（TDABC）」，期望透過簡潔有力的TDABC架構使ABC更易於推行。作業基礎成本制度發展在傳統成本制度之後，然20餘年來仍無法完全取代傳統成本制度，由此可知，作業基礎成本制度面臨實務上需思考調整的階段，因此如何獲取更精確的成本相關資訊，仍為可研究的議題。目前在國內外的文獻中，作業成本制度已可應用在製造業、服務業、金融業、醫院..等各種行業，作業基礎成本制度以作業流程為依據，透過成本動因期能提供較傳統成本制度更精確的成本數據以解決成本扭曲現象，但在實務的應用上，應思考ABC推行所面臨的困難點，以彰顯ABC的功能之情形。
個案公司為專營機械設備之製造商，創立已將近30年，早期以省力的昇降設備為主要經營項目，隨著我國的經濟起飛，近年來已發展為橫跨傳統產業及高科技產業之設備生產業者，因為市場需求的多元性，個案公司採取少量多樣的模式經營，近年來間接成本逐步大增，因此個案公司正可符合ABC的模式而推行ABC制度。然而作業基礎成本制度在建置上多會面臨模式完整建置不易或模型無法充分反應現實作業複雜度，另外動因分攤比例亦可能無法反應實際產能利用情況。
時間導向作業基礎成本制度，為以時間當資源產能做為作業成本之分攤，因此作業成本為依據作業時間情況計算所得，對於作業的複雜性，時間導向作業基礎成本制度以「時間等式」（time equations）來捕捉，在TDABC之下，所需要估計的參數有兩項，一是「每單位時間的產能成本」（cost per time unit of capacity），另一是「每項作業活動所需要耗用的時間」（the unit times of activities），藉由這兩項參數的估計，TDABC簡化了過去ABC較為繁複的成本分攤過程，而透過時間等式的設計則捕捉了較高的營運複雜度。
TDABC以時間為動因率是否能符合企業的多變狀況? 是否存有如高估單位成本、無效率或成本增加等缺點?因此，本研究根據上述ABC之發展，以個案公司同一期間之主要間接作業耗用分別計算傳統ABC及時間導向ABC制度之成本差異，期能作為未來個案公司或相關企業之實務參考依據。另外本研究亦透過內部問卷函詢非財務背景之理工專業同仁方式以探索個案公司ABC推行的可能性，期望能增進為ABC之應用。

關鍵字

時間導向 ； 作業基礎成本制度

並列摘要

Since the globalization tide in middle 1970s’, business environment has changed violently. Therefore, firms naturally show more demands on dynamic information about operation, workflow, products and customers. After 1988, activity-based cost (ABC) and activity-based management (ABC/M) have been developed gradually. Because of following the globalization tide, there have been numerous firms implementing various dimensional researching efforts on cost, customer and capacity management.

About using the ABC method, in 1998, Peter Drucker supposed that in upcoming 10 to 15 years, the ABC method can develop reliable management tools to provide business runners with the availability to manage and evaluate the cost of most knowledge-based and service work such as R&D staffs and customer service givers. The correlation between cost and performance is therefore established.

In 2004, the masters in ABC systems, Kaplan and Andersen, proposed time-driven ABC ideas for ABS systems and a book titled “Time-driven Activity-based Cost (TDABC) was published in April 2007. It was then expected through comprehensive TDABC structures, ABC would be promoted more easily.The development of ABC systems is posterior to the development of traditional cost systems.However, for 20 more years, ABC systems still cannot entirely replace traditional cost systems. As this situation indicated, ABC systems face the phase required for adjustment consideration. Therefore, how to obtain more precise information is still an issue worthy of research. Currently, in view of local and international scientific lectures, ABC systems have been applicable to some industries like manufacture, service, banking and hospitals. ABC systems are based on operation workflows.However, in practical application, it is required to take the difficulties caused by ABC systems implementation into consideration so as to highlight the functions of ABC systems.

The firm in our case study is a mechanical equipment maker and it has been established for nearly 30 years. In the early period, this company mainly specialized in hoisting equipment production.Recently,with local booming economic development, this company has cross over the boundary of traditional industries and become an equipment maker for high technology industries. Due to divergent demands from markets, the company under case study has adopted the management mode with divergent product items but fewer quantities. Recently, because indirect cost has gradually increased remarkably, this company under case study is suitable for promoting ABC systems. However, the establishment of ABC systems oftentimes faces the difficulties with overall modes established or the complexity unable to entirely reflect actual operation situations. Furthermore, the assessment rate of drivers cannot reflect actual utilization of production capacity.

Time-oriented ABC systems view time as resource for production capacity in the assessment of operation cost. Therefore, operation cost is calculated on the basis of operation time. For operation complexity, time-oriented ABC systems can be captured by using time equations. Under TDABC, there are two parameters required for estimation. One is cost per cent time unit of capacity and the other is the time required by activities. By using the estimation for these two parameters, TDABC simplifies more complex cost assessment progress for past ABC systems. Through the design of time equations, the business management with higher complexity can be captured.

Can TDABC designed with time-based driver rates meet the demands of violently changeable business situations? Are there any defects like over-estimated cost, no efficiency or cost adding? Therefore, based on aforementioned ABC system development, in view of major indirect operation expenditures for the company under case study in the same period, the cost difference between traditional ABC systems and time-based ABC systems can be calculated. It is expected that results can be served as the reference available for practical business affairs of relevant business organizations. Furthermore, this research also implements internal questionnaires by focusing on the co-working respondents who have no engineering and financial professional academic background to explore the promotion plausibility for ABC systems internally. It is expected the application of ABC systems can be further improved.

並列關鍵字

Activity-based Costing System ； Time-driven

參考文獻

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