作業基礎成本制度於自製外包決策運用之研究

A Study of Activity-Based Costing for Outsourcing Decisions

甘少玲(Shao-Ling Kan)

指導教授 ： 王永心

大同大學/經營設計學院/資訊經營學系所/碩士(2007年)

摘要

全球製造業市場競爭異常激烈，台灣製造業廠商面臨前所未有的壓力。降低成本成為製造業重要的營運關鍵，藉此提昇競爭力以面對全球化競爭的挑戰。作業基礎成本制度(Activity-Based Costing, ABC)依成本耗用的方式將其歸屬至作業，再將其成本發生之原因，依動因歸屬至成本標的，改善了傳統成本分攤方法下造成作業成本扭曲和成本間相互補貼的現象，提供企業較精準的成本資訊。ABC在國外實務的推行與研究都十分豐富，而國內卻只有少數企業將該制度付之施行，其原因可能是有關ABC實施效益的相關實證研究較為缺乏，使企業對於該制度的適用性與實施效益認知不足。有鑑於此，本研究擬利用個案研究的方式，將ABC應用於自製外包決策做一探討，提供給國內實務界做採行ABC時的參考。
本研究以推行ABC之製造業為研究個案，研究個案公司實施ABC之步驟，並嘗試以ABC取得之作業成本資訊，建置自製外包成本的試算系統，一方面提供企業自製外包決策之參考，另一方面則提供相關人員與相關產業推行ABC制度之參考。

關鍵字

作業基礎成本制度 ； 外包決策 ； ABC

並列摘要

The challenge is remarkable intense in the global manufacturing industry. This causes Taiwan manufactures face to pressure then before. They are making every effort to decrease the cost of production and to improve the competitiveness for the challenge by globalized market. Activity-Based Costing (ABC) is based on cost consuming to process by ascription, then ascribe the reason of cost occurrence to cost cause. The phenomenon of process cost contorting and cost subsidy in the traditional cost proportion method has been improved by this change. ABC method can provide the precise cost detail information for business analysis. There are a lot of studies concerning ABC out of Taiwan but only few of Taiwan manufactures implement it to practice. Taiwan Manufactures are insufficient for applicability and benefit by lack of practices and benefit for ABC implementation.
According to this, this thesis analyzes a make/outsourcing decision system implementation for ABC method by a case study that Taiwan manufactures can refer during similar implementation. In this case study, we include analysis result for the procedure of ABC implementation and obtain the process cost data by ABC method. By providing a make/outsourcing simulation system using ABC, this thesis achieves two goals: firstly, providing assistance for a make/outsourcing decision to the case enterprise; secondly, sharing the experience of ABC utilization to related industries and analysts for its promotion.

並列關鍵字

Outsourcing Decisions ； ABC ； Activity-Based Costing

參考文獻

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