如何應用作業基礎成本分析方法進行訂價策略之研究 —以應用軟體服務供應商(ASP)為例—

Applying Activity-Based Costing to pricing strategy - A case study for ASP

葛秀華(Shiu-Hua Ko)

指導教授 ： 周濟群

中原大學/商學院/會計研究所/碩士(2002年)

https://doi.org/10.6840/cycu200200347

摘要

論文摘要

在一夕數變的資訊科技壓力下，企業為了跟上多變且無法預期的資訊產品的腳步時，常面臨無法有效安排人才資源與預算經費的窘境。隨著網際網路時代的來臨，集中的運算與分散的應用提供了一個迎接競爭的敏捷有效的方案，而應用軟體服務供應商(簡稱ASP)，正逐漸地在網路世界嶄露頭角。然新產業之勃發及成長企業經營首要注意最重要的問題莫過於 “求生存”，要求生存，則需有效完成服務交易，贏取收益，並從中取得利潤。為了能確保能賺得收益，並取得合理利潤，一個優良的訂價體系與成本管理制度，在激烈的商戰中，扮演了極為重要的角色。

ASP是一個以服務活動流程來組成產品的企業型態，所有產品都內建在以一群知識工作者之服務作業的流程當中。因此，此一產業的最大成本就是這些知識工作者的各項活動成本，如研發活動、行銷活動、客服活動等等。這些活動成本在傳統的成本會計制度中，都以間接費用來處理而從來不做細部作業動因的分析與改善，因傳統的成本制度著重在直接人工與直接材料，此為傳統生產事業的象徵，然而這樣的體制，在知識經濟的發展下，將使成本資訊逐步與企業經營中成本發生的真正原因漸行漸遠，而逐步失去成本資訊的攸關性。

基此，本研究將引用目前最能迎合知識型及服務型產業導向轉變之新成本分析觀念制度，即作業基礎成本制度，透過一ASP個案企業實際展開應用，以實際運算結果來分析探討其成本資訊之有效性並與企業現況下原傳統成本制度所計算之成本做一比較分析，進而探討其對訂價策略之影響。行銷學大師Kotler曾說，價格的訂定須在於成本與客戶價值之間。若價格在成本以下，則銷售就是流血支出；若高於客戶價值，則產品將乏人問津，這兩者都將會使企業淹淹一息。為了能有效掌握訂價的資訊，一個具高度攸關性，能清楚表達成本與企業經營的因果關係的成本制度與成本資訊，將是不斷追求的挑戰。

本研究透過個案分析展開作業基礎成本制度，首先將各項成本所代表的資源先有效歸類如：人事費、材料費、差旅費等，其次定義什麼是單位作業，如何辨識、以及一單位作業的資源耗用量與耗用成本。當做好各項定義以後，即將個案所取得的成本按定義轉入各項作業中，並從而定出產品成本，做為訂價的依據，由運算所得到的結果資料可印證傳統的成本資訊會造成嚴重扭曲，故以作業基礎成本制度實施於ASP此一以服務活動流程組成的產業，的確可解決傳統成本制度下成本資訊失真的問題，而使企業獲得具攸關性之成本資訊，從而將此攸關資訊應用於訂價策略上，讓企業在市場競爭上得以知己知彼，而更具競爭優勢。

關鍵字

應用服務軟體供應商 ； 作業基礎成本制

並列摘要

Abstract

Enterprises usually lack human resources and budget to follow unpredictable information product steps effectively at this frequently changed IT era. As the period of Internet comes, centralized computation and distributed application offer this world a rapid and effective solution to face to the competition, Application Service Provider (ASP) is growing fast and fast in the world of network at the same time. While a new enterprise is running for growth, the most important thing is nothing else but “to live”. This enterprise has to complete the deals effectively, make the money, gain the profit for the living. An excellent pricing strategy and cost management system assuring the enterprise make the money and gain the profit plays a very important role in the commercial war.

ASP is a typical enterprise whose products are made of a series of service activities. These products are built in the service activity flow of a group of knowledge workers. The activities cost of these knowledge workers such as research, marketing, costumer service, etc. is the most part of cost of their product. This kind of cost were usually counted as indirect expense and never treated as detail activity factors. By taking direct label and direct material for the most part of cost, the traditional costing system is losing their real cost information in the enterprise management system and going far away behind knowledge economy development.

Base on the reasons above, this research uses a KM and service oriented new concept of cost analysis method - Activity Based Costing System to analyze and discuss its effectiveness of the cost information by means of an ASP case study and its calculated result, compare with another calculated result using traditional costing analysis in the same case, and then discuss their impacts to the pricing strategies. According to the opinions of Marketing scholar Kotler, a good price should be set between its cost and customer value. If the price is down below its cost, the sales would be bleeding, or the product sales to nobody on the other hand. Either one results the end of the enterprise. For grasping an effective pricing information, a highly relative and precise costing system and cost information which can clearly express the relationship between cost and enterprise management would become our endless challenge.

This research is experiencing Activity Based Costing System by means of case study and analysis. Firstly, classify all cost resources effectively such as salary, material fees, traveling charge, etc. Secondly, define what unit activity is, how to recognize it, and how much resource and cost does it takes by a unit activity. After this, transform all cost values to variety of activities by its definition, finally the product cost is calculated and become the base of pricing steps. The result of this case study proves that the cost information in traditional costing system is seriously twisted. The Activity Based Costing System applying to ASP service company does resolve cost information bias problems from traditional costing system, give more correct cost information to the enterprise to apply to pricing strategy, and let the enterprise feel more competitive in the market.

並列關鍵字

ASP ； ABC

參考文獻

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