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

林啟聖

doi:10.6846/TKU.2013.00001

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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 , Masters　　Advisor：陳叡智;張謙恆　　

繁體中文 DOI： 10.6846/TKU.2013.00001

作業基礎成本制；作業基金；國軍生產工廠； Activity-based costing ； operational fund ； Military Manufacturing Factory

Abstract │ Reference (46) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

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.

Reference ( 46 ) 〈TOP〉

王茂源、何正得，2010，作業基礎成本制度在訂價決策中的運用--以鋼鐵業Y公司為例，工程科技與教育學刊，頁745-761。
連結：
吳秋霞，2010，作業基礎成本制在電視傳播業之應用—以T公司為例，淡江大學，會計學系碩士在職專班論文。
連結：
財團法人中華民國會計研究發展基金會，2007，財務會計準則公報第十號存貨之會計處理準則，台北：財務會計準則委員會。
連結：
張鳳琪，2007，作業基礎成本制導入圖書館經營之研究，國立臺灣師範大學社會教育學系在職進修碩士班碩士論文。
連結：
莊蕎安，2012，成本管理企業價值入門之鑰，會計研究月刊，第319期，頁60-61。
連結：

Times Cited (1) 〈TOP〉

林瑋琦(2016)。以作業基礎成本制導入大學圖書館書目控制工作─以某大學圖書館為例。中興大學圖書資訊學研究所學位論文。2016。1-142。

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