Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24416
標題: 作業基礎成本制度之應用--A貿易公司之個案研究
The Implementation of Activity-Based Costing System: A Case Study of Trading Company A
作者: 楊麗惠
Yang, Li-Hui
關鍵字: http://etds.lib.nchu.edu.tw/etdservice/view_metadata?etdun=U0005-2107200718093300
鞋類
貿易公司
物流成本
作業中心
作業基礎成本法
作業基礎成本制度
出版社: 高階經理人碩士在職專班
引用: 一、中文部分 1. 王怡心、蘇英惠、葉詩品,「探討作業基礎成本制度的四代發展」,會計研究月刊第117期,民國八十四年,pp. 69-77。 2. 田欣宜,「作業基礎成本制度與品質成本制度之規劃設計 -製造業之個案研究」,國立中興大學碩士論文,民國九十四年。 3. 吳安妮,「中小型企業之作業制成本」,會計研究月刊第107期,民國八十六年,pp. 64-69。 4. 吳安妮,「實施作業制成本管理制度(ABC及ABM)之省思」,會計研究月刊第162期,民國八十八年,pp. 45-50。 5. 林勇志,「作業基礎成本制度之規劃與設計 – 以汽機車零組件製造業為例」,東海大學工業工程與經營資訊研究所碩士論文,民國九十二年。 6. 邱智宏,「化粧品品牌商物流委外評估程序之實證研究 -以台灣LT公司個案為例」,東吳大學企業管理學系碩士論文,民國九十一年。 7. 張宗益,「作業基礎成本制度應用於國軍印刷工廠之研究」,國防管理學院資源管理研究所碩士論文,民國八十九年。 8. 陳儀譯,彼得.騰尼(Turney, Peter B.B.)著,作業基礎成本管理的第一本書-減少無附加價值作業及成本,提高企業資源利用效率與獲利(Common Cents – How to Succeed with Activity-Based Costing and Activity-Based Management),美商麥格羅.希爾國際股份有限公司 台灣分公司,民國九十五年一月。 9. 賴世鐸,「品質成本制度之規劃設計及檢討分析 -國內光電廠之個案研究」,中原大學會計研究所碩士論文,民國九十一年。 二、英文部分 1. Anthony A.A., Rajiv D.B., Robert S.K., Young Mark S., Mangement Accounting, 2000 3rd ed., Upper Saddle River, NJ: Prentice Hall, Ch. 5, 184-188. 2. Brimson, J.A. 1991. Activity Accounting: An activity-based costing approach. New York, John Wiley & Son Inc. 3. Cooper, R. and Kaplan R.S. 1988. How cost accounting distorts product costs. Management Accounting (April), 20-27. 4. Cooper, R. 1990. Implementing activity-based costing. The CPA journal (March), 20-27. 5. Cooper, R. and Kaplan R.S. 1991. The Design of Cost Management Systems. Prentice Hall. 6. Johnson, H.T. 1988. Activity-based information: a blue-print for would-class management accounting. Management Accounting (June), 23-30. 7. Johnson, H.T. 1990. Activity Management: reviewing the past and future of cost management. Journal of Cost Management (winter), 4-7. 8. Turney, P.B.B. and J.M. Reeve. 1990. The impact of continuous improvement on the design of activity-based cost systems, Journal of Cost Management (summer), 43-50. 9. Turney, P.B.B. 1992. What an activity-based cost model looks like? Journal of Cost Management (winter), 54-60.
摘要: 在網際網路發達的現今科技時代,資訊流通快速而且容易取得,國外客戶很容易跳過貿易公司找到代工廠生產商品。貿易公司除了要有自身研發、設計、專利等特色以吸引客戶外,還需因應不同客戶的各種付款條件,提供不同的物流服務。 一般公司都會將後段物流部門的年度費用依據各客戶訂單營業額或出貨批次作等比例分攤至客戶產品報價中。然而,此分攤方式並沒有確實反映各種付款條件作業的成本,很容易高估或低估各客戶產品本身以外的間接成本。因此,希望藉由作業基礎成本法分析出實際成本,並反映到各客戶產品報價,以避免偏頗情形。並且,也可以經由作業基礎成本法整合出最適作業流程、工時與作業中心,作為物流部門績效評估參考。 本研究之目的在於以個案研究的方式,對於個案公司物流部門目前採用的成本制度做探討,研究之對象為國內鞋類貿易公司A的物流部門,該部門從2007年1月至5月,專案小組透過每週約一天,藉由實際作業流程的觀察與深入訪談,加上2006年7月至12月半年出貨歷史資料,以建立「作業基礎成本制度」(Activity-Based Costing System,以下簡稱ABCS )。設計作業基礎成本制度以反映個案公司的每批出貨物流成本,並規劃最適作業流程制度,提供績效評估參考。研究內容將針對下述議題加以研討: 一、 個案公司物流部門現行採用成本制度為何? 二、 設計作業基礎成本制度來反映個案公司的每批出貨物流成本。 三、 規劃最適作業流程制度,提供績效評估參考。並評估作業流程改變後的影響。 觀察ABCS如何透過作業與成本動因,協助衡量各付款條件的物流作業或活動的成本與效益,並協助作業流程的改善。
In the current technical times with prosped internet, the information circulates quickly and can be obtained easily. The buyers are easy to find the avaiable OEM factories to manufacture products, without through trading companies. Trading company has to satisfy with customers varied payment terms and logistics services, in additional to their owned development, design, and patents which attract customers. Generally, companies apportioned the annual expense of logistics dept. to products' prices with the proportation of sales or the numbers of shipments. However, this way doesn't reflect the real cost of different payment terms. It is also easy to over-estimate or under-estimate the indirect costs, besides products. Therefore, we hope ABC (Activity Based Costing) can analyze the real cost and share it to products' prices. By ABC, we also can integrate the best activity procedure, working hour and activity center for reference on the performance of logistics dept. The object of research is to study the current accounting systems of mentioned company by case study. The subject is the logistics dept. of domestic footwear trading company A, from Jan. to May of 2007. The study team members will set-up Activity-Based Costing System (ABCS) by observing the actual logistics procedure and interviewing around one day per week through studying the historic shipping records during Jul. ~ Dec., 2006. ABCS is designed to reflect the logistcs cost of each shipment, planned the best activity procedure and for reference of performance. The following topics are what we studied: A. What is the current costing system the logistics dept. uses? B. How to plan the best ABCS for reflecting the logistics cost of studying case? C. To plan the best activity procedure system for reference on performance. Also included is to estimate the influence after changing the activity procedure. We have to observe how ABCS can weigh and judge the cost & benefit and help to improve the activity procedure through activity and cost factors.
URI: http://hdl.handle.net/11455/24416
其他識別: U0005-2107200718093300
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