Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/24661
標題: 導入「作業基礎成本制度」之個案探討
Case Study of Activity-Based Costing System Implementation
作者: Huang, Chung-Chih
黃仲志
關鍵字: http://etds.lib.nchu.edu.tw/etdservice/view_metadata?etdun=U0005-1807200909062400
作業基礎成本制
傳統成本制
成本分析法
成本動因
出版社: 高階經理人碩士在職專班
引用: 1. 王潤昌;作業基礎成本制的實施可行性分析-某自行車零件製造商個案研究(國立中正大學會計與資訊科技研究所,民國94年) 2. 林儀婷;作業基礎成本制之顧客獲利分析-以個案公司為例.(國立台灣大學會計學研究所,民國90年) 3. 林勇志;作業基礎成本制度之規劃與設計-依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,民國93年) 4. 林勁廷;時間導向作業基礎成本制度之規劃與設計-以精密鍛鑄業為例.(東 海大學工業工程與經營資訊研究所,民國94年) 5. 蔡淑娟;作業基礎成本制度之研究-以某液晶顯示器公司為例.(國立台北大學企業管理研究所,民國94年) 6. Barnes;”IEs Can Improve Management Decision Using Activity-Based Costing”-Industrial Engineering.(1991) 7. Cooper,R. and Kaplan,R.S.;The Design of Cost Management System,Prentice-Hall International Inc.(1991) 8. Cooper,R. and Kaplan,R.S.;”How Cost Accounting Distorts Product Costs”-Management Accounting (1988) 9. Cooper,R. and Kaplan,R.S.;” Activity-Based System:Measuring the Costs of Resource Usage.”(1992) 10. Evans,Hugh and Gray Ashworth;Activity-Based Management:Moving Beyond Adolescence,-Management Accounting(1995) 11. Gary,Cokins; Activity-Based Cost Management:Making It Work,a Manager’s Guide to Implementing and Sustaining an Effective ABC System,The McGraw-Hill Companies,USA(1996) 12. Johnson,H.T.;”It’s Time to Stop Overselling Activity-Based Concept”- Management Accounting (1992) 13. Robin,C.;”The Rise of Activity-Based Costing-Part One:What is an Activity-Based Costing System?”(1988) 14. Raffish,N. and Turney,P.B.B.;”Glossary of Activity-Based System “-Journal of Cost Management,Fall.(1991) 15. Shileds,M.D. And M.A.McEwen;”Implementing Activity-Based Costing System Successfully”-Cost Management(1996) 16. Turney,P.B.B.;”Common Cents :The ABC Performance Breakthrough,-How to Succeed With Activity-Based Costing,Cost Technology,Hillsboro(1991) 17. Turney,P.B.B.;”What an Activity-Based Cost Model Looks Like?”-Journal of Cost Management.(1992) 18. Yin,R.K.;Case Study Research:Design And Methods,-Beverly-Hill,CA,Sage Publications.(1984)
摘要: At present, the information technology has made the world a place with no borders, and as a result of the scientific and technological progress, the production has also been quite different than before. The traditional models of cost structures are too simple with direct materials and direct labor accounting for a major proportion of total cost, while manufacturing indirect cost(overhead) costs just take a small proportion. However,indirect cost portion increasing rapidly in today's manufacturer environment.The cost allocation at only one stage and use only one driver is likely to result in cost distortions. Such cost analysis has been not able to get adapted into the competitive environment today. In order to enhance competitiveness, challenge in an era of low-profit margins, a company must be careful in controlling the cost, adequately understand its own cost structure and adopt a more reasonable approach of cost analysis. Activity-based Costing(ABC) is a costing model that first assigns costs to the activities that are the real cause of the overhead. It then assigns the cost of those activities only to the products that are actually demanding the activities. Such costing is able to provide more accurate costs for decision-making purposes by remedying the distortions and subsidies among products resulted from the traditional approach in which the products are charged for resources that they did not use. The study aims to examine how the case subject, in accordance with Activity-based Costing(ABC), identifies activities in the organization, resources of each activity, calculate drivers' allocation rate and assigns the cost to each unit or department according to the actual consumption.Use ABC system to calculate a real order's cost to compare with the traditional costing system is also made. Finally, the study provides data summaries that could be used by the companies in the implementation of Activity-based Costing and by high level managers in decision making processes.
目前由於全世界資訊發達,已近乎無國界之分,也因為科技時代的進步,各項產品生產技術也已經與以前大不相同。舊有的成本結構模式很單純只是直接原料、直接人工佔大多數比例,製造費用佔少數比例,只有一階段分攤,很容易造成成本扭曲,如此的成本分析已無法使用在現今競爭的社會。 所以企業為了要提升競爭力,挑戰微利的時代,必需謹慎地控制成本,充分了解企業本身的成本結構,採取較合理的成本分析法。作業基礎成本制(Activity-Based Costing,簡稱ABC)是依成本的耗用方式將其歸屬至作業,再將其成本發生的原因,依動因歸屬至成本標的。如此可改善了傳統成本分攤法所造成的成本扭曲與成本相互補貼的錯誤現象,提供企業較準確的成本資訊。 故本研究針對個案公司採用作業基礎成本制來分析各部門之成本,蒐集分析各項資源、資源動因、作業、作業動因分別依ABC的模式歸屬至各相關單位或部門,再與個案公司原本依傳統成本制度所推算的成本作比較,提供企業將來推行ABC制度之參考,並且提供高階管理人員較正確的成本資訊,以利作出正確合理的決策。
URI: http://hdl.handle.net/11455/24661
其他識別: U0005-1807200909062400
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