以作業基礎成本制建立汽車零組件業之成本估報價模式-以 T公司為例

Set Up The Inquiry And Quote Modes Of Cost In Auto Parts By Using Activity-Based Costing-Sample Company T

陳慧蓉(Chen,Hui Jnug)

指導教授 ： 李超雄

國立中正大學/管理學院/會計與資訊科技學系/碩士(2012年)

摘要

汽車零組件業是目前台灣在國際間具有相當競爭力之產業之一，其供應全球約85%～90%的AM市場零組件，有其舉足輕重的地位。
近年來全球各大車廠不斷擴張其規模，汽車零組件委外生產的比重逐漸提高，加上獲利考量，其成本壓力便轉稼到汽車零組件製造商身上，致使其獲利率日益下滑。為了因應激烈的市場競爭環境，汽車零組件製造商應有一套成本計算、產品估報價的方式，來提供決策者正確的資訊，以避免因錯誤的銷售決策而造成公司的長期虧損。
本研究採用個案研究方式，其目的有二項：
1.以作業基礎成本制度(Activity Based Costing, ABC)的觀念建構一套符合汽車零組件業的成本估算模式，以正確的成本計算方式來改進
標準成本制度所造成成本扭曲的情形。
2.利用ABC制度的成本資訊建立其估報價方式。
根據本研究之結果，獲致以下之結論：
1.個案公司因其產業特性之故，可利用ABC制度收集到較為準確之成本資訊。
2.個案公司之現行標準成本制度下所造成的相互補貼及扭曲情形，實施ABC制度可為個案公司帶來更合理正確的成本資訊。
3.針對汽車零組件業，ABC制度能合理預估與掌握耗用的資源，並結合目前之標準成本制度更有助於其成本估報價決策。

關鍵字

作業基礎成本制度(ABC) ； 汽車零組件業 ； 成本估報價

並列摘要

Auto parts industry in Taiwan is currently one of the most competitive industries internationally. It supplies around 85% to 90% after market components in the whole world and it plays a pivotal role.
In recent years, the international major depots continuous expand scales and auto parts from outsourcing increase. Considering the profit, the cost pressure transfers to component manufacturers and it leads to the drcreasing of profit rate. In order to accommodate to the fierce envoronment of market competition, the component manufacturers should have an excellent mode to estimate the cost and quote the product to provide the correct informations to proprietor to avoid the extended lose caused by wrong marketing strategics.
In this study, there are two purposes:
1.Establish a cost estimation model to meet the auto parts industry by using the Activity-Based Costing (ABC) and improve the traditional cost system with correct cost calculating method.
2.Using the cost informations of Activity-Based Costing (ABC) to establish the inquary and quote modes.
According to the results of this study, the conclusions are as following:
1.Because of the industry properties of sample company, it is easily to collect the cost informations
accurately by using Activity-Based Costing (ABC).
2.Using Activity-Based Costing (ABC) can bring more reasonable and right cost informations to sample company
and it can revise the cross-subsidization and distortion situation caused by current traditional cost system.
3.For auto parts industry, the Activity-Based Costing (ABC) can estimate more reasonable and control consumed
resources. It combines the current standard cost system and helps to make cost strategics for inquaries and
quotes.

並列關鍵字

inquary and quote ； activity-based costing (ABC) ； Auto parts industry

參考文獻

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