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  • 學位論文

作業基礎成本制度對原料藥廠生產績效評估之探討

Evaluation on API Industries Production Efficiency by Activity-Based Cost Accounting System

指導教授 : 林震岩
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摘要


政府有鑑於製藥工業的重要性,已將其列為十大新興工業之一,並視為具有發展潛力與優先輔導的對象。但是政府對製藥工業的政策,尤其是原料藥的發展,從保護政策、開放進口,到加入世界貿易組織(WTO)的零關稅政策,使國內原料藥產業面臨全球化的強大競爭壓力,而政府為提升整體製藥產業的競爭力,更頒布實施cGMP法規,使得生產成本驟增。 台灣製藥產業目前呈現的現象為:藥廠家數多;原料藥的技術層次偏低、產品同質性高;屬中小企業規模者佔多數;市場競爭激烈。在此環境下,必須致力於提高生產力、消除無附加價值之作業,其正確的成本就顯得非常重要,而我們也必須明瞭本身產品競爭力的優劣勢,才能擠身國際競爭舞台。 作業基礎成本制度已成為提升企業競爭力的工具,其可提供較傳統成本制度更精細的產品結構資訊,使產品成本不被扭曲,提供高層決策及改善問題的依據;進而使企業有正確的資訊做出正面的功能性決策,同時提升管理營運的效能。 本研究以個案研究的方式,探討作業基礎成本制度應用於原料藥業的生產效益,研究中,比較了個案公司傳統成本制度與作業基礎成本制度的差異及效益,及探討實施作業基礎成本制度的內容及管理運用之程度。 由本研究之分析,其主要的發現可歸納如下列的結論: 一、導入作業基礎成本制度細密的成本解析,使財務資訊轉變成具有戰略實質意義的會計角度,改善一般會計原則的公平、穩健角度,以反應瞬息萬變的市場需求,讓公司營運的策略協調性更高,有更具優勢的競爭實力。 二、作業基礎成本制度依據資源與作業的特性計算成本,使得產品的成本結構精於傳統成本制度,可避免成本扭曲而錯下決策的現象。 三、產品在作業基礎成本制度的資訊透視下,同時反應出傳統成本制度計算之生產成本偏高,利用這些資訊可協助管理者妥善調配產能的運用,並調整產品價格及市場策略。 四、作業基礎成本制度分析之資源與作業動因資訊,可回饋至製程與生產流程的改良,藉以落實降低成本的目的。 關鍵字:作業基礎成本制度、原料藥業

並列摘要


In consideration of the importance of pharmaceutical industrial, the Taiwan government has classified it as one of ten major burgeoning industries; regarded it as an object with great development potential that should be assisted firstly. The national pharmaceutical industry policy, especially the history of API policy development (from protective policy, open up for importing policy to non-tariff policy for attending WTO), makes domestic API industry facing the overwhelming competitive pressure of globalization. Nevertheless it increases production cost sharply when the government carries out the cGMP regulation for improving the competitiveness of the integral whole API industry. The existing API industry phenomena in Taiwan are: excess factories, low level of API technologies, majority of medium and small enterprises and fierce market competition. Under the foresaid circumstances, it becomes very important to acquire correct prime cost for domestic API industries to endeavor to improve their productivity, remove operations without additional value. It’s also important for them to clarify the superiority and inferiority of their products competitiveness to rival in international competition stage. The Activity-Based Cost Accounting System is becoming a tool to improve enterprise's competitiveness, it does not distort the cost of products, offers more precise information of product structure than the Traditional Cost System does and provide a basis for making high-level policy decision and deficiency improvement; furthermore gives enterprises correct information for them to make positive functional strategies and improve management efficiency. By case study, this research discusses that how Activity-Based Cost Accounting System influences production efficiency when applying to API industries; through the study, it compares the differences and efficiencies between Traditional Cost System and Activity-Based Cost Accounting System, and discusses the condition and management application levels under the implement of Activity-Based Cost Accounting System. The main observations through the analysis of this study are as follows: 1. Conducting precise cost analysis of Activity-Based Cost Accounting System transforms financial information into an accounting standpoint with positive strategic essence, improves fair and stable standpoints of general accounting principles to react to fast changing market demands, and enhances strategic coordination of company management to strengthen its competitiveness. 2. Activity-Based Cost Accounting System calculates costs according to company’s resources and operation characteristics, it makes costs structure of products more precise than Traditional Cost System does, and prevents making incorrect policies by distortedly calculated costs. 3. Inspect products by the information conducted by Activity-Based Cost Accounting System can meanwhile reflect that the production cost calculated by Traditional Cost System is towards high, and it can assist administrators to allocate production capability properly and adjust market price and market strategic by using the information. 4. Resources and operation variable information analyzed by Activity-Based Cost Accounting System can be a feedback for improving manufacturing process and production flow, so as to target the goal of reducing costs. Keyword: Activity-Based Cost Accounting System, API industries.

參考文獻


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Wadsworth Publishing Inc.
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3. Brimson, James A.(1991). Activity Accounting. New York: John Wiley & Sons, Inc.
9. Foster, G., and M. Gupta. (1990). "Manufacturing Overhead Cost Driver Analysis." Journal of Accounting & Economics, 12 (January): 309-337.

被引用紀錄


江嘉凱(2006)。應用PMMM開發以TAI分類法為基礎的護理之家照護成本模式之研究〔碩士論文,亞洲大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0118-0807200916282632
張鳳琪(2007)。作業基礎成本制導入圖書館經營之研究〔碩士論文,國立臺灣師範大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0021-0204200815534864

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