作業基礎成本制度導入之個案研究
-以S製造業導入應用為例

作業基礎成本制度(Activity-Based Cost System，簡稱 ABC)乃是近年來管理會計實務上之重要顯學，透過此制度將可以降低產品或服務等成本標的之成本扭曲，且有助管理者做較佳的訂價決策及成本控制。本論文藉由個案研究方式，實地瞭解公司如何面對現今多變的製造環境，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製造環境，同時運用作業基礎成本制度之觀念，運用、設計於個案公司之某一生產工廠上，藉以達到下列目的：一、個案公司背景及擬採作業基礎成本制度之原因探討。二、個案公司目前採行的成本會計制度，是否適用於現今之環境。三、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。四、比較作業基礎成本制度與目前成本會計制度。本個案研究係以個案公司為例，探討作業基礎成本制度實施之情形，從作業基礎成本制度提供之資訊而言，可獲得以下三點結論：一、作業基礎成本制度可清楚看出各作業所耗之成本，有助於管理與控制作業，企業為維持其競爭優勢，必須持續性改進作業及程序之績效。二、經由作業分析，可揭露作業改進之可行性，包括具附加價值及無附加價值之作業。其次，透過成本動因分析，可發現浪費之作業及可消除或簡化之作業，藉以改善作業之時間與成本。三、在新製造環境下，計算並且報導出各種非財務性指標比計算出當期利潤更為重要。

關鍵字

成本標的；作業動因；作業基礎成本制；資源動因

並列摘要

Activity-Based Cost System (hereinafter as “ABC”) has been one of the important issues in the managing accounting practices in the recent years. This System will reduce the deviation of such cost objects as products or services, and will be helpful for the management to make optimal pricing policies and cost control. By virtue of the case study, this Paper is intended to verify how a company deals with the changeable production environment and re-check whether the conventional cost system is applicable to the current production environment. Meanwhile, this Paper also applies the concept of ABC to the factory of the company to achieve the following purposes: 1. Study the profile of the company and causes for its adoption of ABC; 2. Whether the cost accounting system applied by the company currently is applicable to the current environment; 3. Plan and design a set of ABC subject to the actual operation of the company; 4. Compare ABC with the current cost accounting system The case study is conducted to probe into the implementation of ABC. The information provided by ABC may conclude the following: 1. ABC may clearly reflect the costs consumed by the various activities and, therefore, is helpful for the management and control activities. In order to maintain its competitiveness, an enterprise shall improve the performance of activities and procedures on an on-going basis. 2. The analysis on activities may disclose the feasibility of an improvement of activities, including value-added and non-value-added activities. Further, the analysis on cost factors may verify inefficient activities, namely the activities that may be eliminated or simplified, so as to improve the cost and time of activities. 3. Under the new production environment, the calculation and report of the various non-financial indicators is more important than that of the profit for the current period.

並列關鍵字

Activity-Based Cost System ； Resource Drivers ； Cost Objectives ； Activity Cost Drivers

參考文獻

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1、王震宇，「推行ABC 之前所應考慮的事項」，會計研究月刊，第218期，2004年。