台灣中小企業導入標準成本制度 -以某製罐公司為例

The Adoption of Standard Cost System of Small and Medium Enterprise in Taiwan: A Case Study of Can-Making Manufacturer

莊玥嬛(Yueh-Hsuan Chuang)

指導教授 ： 李佳玲

國立中正大學/管理學院/會計與資訊科技學系/碩士(2015年)

摘要

面對台灣工資率的逐年調漲、大陸經濟和東協五國的崛起及低工資人力充沛國家的競爭，讓台灣中小企業的生存空間與競爭壓力比往常更劇，台灣雜罐製罐業目前必須因應國內包裝市場對於產品少量多樣化的需求及貨貿通過後馬口鐵產品可自大陸進口的威脅來說，中小企業引進標準成本制，透過成本管理，讓產品成本具有競爭優勢 。

本研究在結合個案公司的標準成本架構，探討應如何建立標準，並對於導入標準成本制度後之差異作分析比較，發現現有成本系統產品成本有交叉補貼，當導入標準成本且製造費用的分攤率有因著外在環境改變而調整，所建立的標準分攤率是較允當的。

關鍵字

標準成本制 ； 差異分析

並列摘要

The small and medium enterprises in Taiwan is facing more serious survival challenges and having more competitive pressure than before. It is due to the yearly raising wage rate in Taiwan, the rise of China economics and The Association of Southeast Asian Nations (ASEAN), and competitions from countries with ample low-wage labors. Taking Taiwan can-making industries for example, these industries need to cope with demands of small quantity but diversified products in national packaging market as well as the threatens of importing tinplate products from China after Cross-Strait Service Trade Agreement being legislated . Therefore, to make cost production competitive, small and medium enterprises must adopt standard cost system.

This study explores the issue of how to establish standard and compares the differences before and after the adoption of standard cost system. It is found that there is a cross-subsidization with current production cost. The standard overhead rate is proper when adopting standard cost while the manufacturing overhead is modified in accordance with outer environment.

並列關鍵字

difference analysis ； standard cost system

參考文獻

蘇培松、蘇育玲譯，2002，Edward J. Blocher, Kung H. Chen, Thomas W. Lin著，成本會計 (上) ，台北：美商麥格羅希爾台灣分公司。

蘇培松、蘇育玲譯，2002，Edward J. Blocher, Kung H. Chen, Thomas W. Lin著，成本會計 (下) ，台北：美商麥格羅希爾 台灣分公司。

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