摘要作業基礎成本制度(Activity Based Costing)的實施，能為公司提供更正確的產品、顧客、作業之損益資訊，有助於管理者整合成本與績效管理系統，並進而有效地增加企業之利潤與績效。>本研究以個案公司為例，探討ABC導入過程與實施問題之相關議題。其結論如下：(1)在導入過程中，須考量ABC制度實施的複雜性與全面推展此制度所需耗費的時間及成本，並針對資源做最佳化的配置。(2)在ABC的規劃階段，ABC核心小組成員的選取與教育訓練，是決定未來ABC實行成功與失敗的重要因素。(3)建立ABC模型架構，將產出資訊做多面向的分析，可以提供非財務性指標作為決策之參考，以補充財務性指標資訊之不足。(4)連結公司內部所使用之系統，建立完整的ABC資料庫，將可提高資料蒐集的完整性與即時性。 The implement of the activity based costing system may help the enterprise to provide informations more accurate on products, customers and activity income. It will help to integrate cost and the performance managerment system for managers; and further, it will raise the income and performance for enterprise effectively.<br>According to the case research for example, after we had discussion with this case about the problems during the period for implementation, the conclusions are as follows: <br>(1)During the implementation for ABC, it must make the optimization the disposition at the resources and consider that the complexity of carry out ABC system and time and cost spent comprehensively.<br>(2)During the stage for ABC project planning, the selection for ABC core team members and training are most important factors which to determine either the successful of ABC implementation or failure in the future.<br>(3)Establishes the ABC model construction and make multidimensional analysis with yield information may provide for reference on decision-making with the non-finance index. It also replenishes insufficiency of the financial information.<br>(4)Connect with the systems of the company interior used, and establish the completed ABC database might enhance the material collection the integrity and the instantaneity.
