作業基礎成本制應用於政府作業基金之研究—以國軍某生產工廠為例

The Application of Activity Based Costing to a Government Operation Fund：An Example of a Military Manufacturing Factory.

林啟聖(Chi-Sheng Lin)

指導教授 ： 陳叡智 ； 張謙恆

淡江大學/商管學院/會計學系碩士在職專班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00001

摘要

國軍生產工廠之會計處理，係以全部成本法為主體架構，除了採分批及分步混合成本制做為基本成本制度外，並採用正常成本法透過預計分攤率計算產品成本；由於此法係以單一成本分攤基礎將製造費用分攤至成本標的，具有成本交互補貼、成本資訊的產生為時太晚，無益於作業控制等缺點，以致於各廠在籌編次年度預算或調整產品售價或因時效急迫需臨時報價時，無法適時提供有用資訊供決策單位參考，致國防預算潛藏效益不彰之風險。
由於實施ABC制度的效益可彰顯於「成本控制」及「利潤分析」上，而過去以作業基礎成本制度探討國軍生產及服務作業基金的文獻，卻未考量財務報表架構及研究個案的人力結構，除了將個案工廠當期費用列為製造費用之一部列為討論項目外，亦未將軍職人員薪資納入討論，致其研究恐未能獲得正確結論。
本研究以某軍工廠為研究對象，除了將軍職人員薪資納入討論排除當期費用外，再根據實際生產流程，導入ABC制度，以比較新舊成本制度間的差異，並對個案工廠及生產事業提出檢討與建議。
本研究主要結論如下：
1.以全部成本法計算損益時，作業基礎成本制的計算範圍不應將當期費用納入。
2.作業基礎成本制確實不能反應作業複雜性。
3.作業基礎成本制實不能反應閒置及未使用的作業產能。
4.現行成本制度下，產生成本交互補貼現象。
5.現行成本制度下，個案工廠無法提供適時客觀的成本資訊。

關鍵字

作業基礎成本制 ； 作業基金 ； 國軍生產工廠

並列摘要

The accounting treatment used in the defense manufacturing plants takes full costing as the major frame, in which the job order costing and process costing are adopted as the basic cost systems, while the normal costing is also used to calculate product costs via budgeted rate. However, since the method uses single basis of allocation to allocate the manufacturing expenses into the cost object, it has its disadvantages like delays in producing cost cross subvention and cost information, unfavorable to operation control. Consequently, when preparing the annual budget for the following year, adjusting the product price, or quoting prices temporarily due to time constraints, the plants can’t provide available information for reference to decision-making units, creating potential risks for the national defense budgets of having very little benefits.
The efficiency of the implemented ABC system can be shown in Cost Control and Analysis of Profit; however, the previous literatures exploring the Military Industries and Services Revolving Fund (MISRF) based on activity based costing fail to consider the framework of financial statements and the manpower structure of individual cases, which only takes the expense of the case plant in the current period as a part of the manufacturing costs but does not include the salaries of military staff. Thus, incorrect results may be obtained by such researches.
By taking an ordnance factory undertaking production as the research subject, this paper not only lists the salaries of military staff into discussion and excludes the expense in the current period, but also introduces the ABC system in line with the actual production processes, so as to compare the differences between the new and old cost systems, and put forward the reviews and suggestions for the case plant and its production.
The main findings of this paper include:
1.While calculating the profits and losses with full costing, the period cost shall be excluded from the scope of activity based costing.
2.The activity based costing doesn’t reflect the complexity of operation.
3.The activity based costing doesn’t reflect the capacity of operations that are idle or not used.
4.Cost cross subsidy will be generated under the existing cost system.
5.The case plant doesn’t provide timely and objective cost information under the existing cost system.

並列關鍵字

Activity-based costing ； operational fund ； Military Manufacturing Factory

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