作業基礎成本制度之規劃與設計-以水龍頭製造業為例

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Title:	作業基礎成本制度之規劃與設計-以水龍頭製造業為例
Other Titles:	The Design and Planning of Activity-Based Costing System ─ A Case Study for Faucets Manufacturing Industry
Authors:	葉?元 YEH, CHIN-YUAN
Contributors:	洪堯勳 Hon, Jaushin 東海大學管理碩士在職專班
Keywords:	作業基礎成本制度;競爭優勢;成本動因 Activity-Based Costing;Competitive Advantage;Cost Driver
Date:	2012
Issue Date:	2013-01-03T05:55:11Z (UTC)
Abstract:	傳統生產系統的直接人工及直接原料所佔比例較大，所以對製造費用的歸屬多以一階段分攤為主，但由於生產技術的日趨自動化，產品的製造模式也由多量少樣轉變為少量多樣，導致製造費用的比例大幅增加，若仍然以一階段分攤的成本計算方式會對成本結構產生扭曲現象。作業基礎成本制度是採二階段分攤並以作業流程為出發點，可以改善傳統成本制度對於製造費用武斷分攤所造成的成本扭曲現象。但在實務上的應用，存在許多困難點，導致接受度不高，並且實行績效無法彰顯之情形。總的來說，作業基礎成本制度在建置上經常面臨以下兩項問題：(一)因生產體系複雜、資料量龐大故模式不容易完整建置，所以一旦完成後，在面對成本結構擴大與模式改變時往往無法即時進行資料更新，進而造成成本預估失真。(二)作業基礎成本模型建置上並無法充分反應現實作業複雜度。且動因分攤多以耗用比例進行，很難反應實際產能利用情況。為解決此類成本問題，本研究將為個案公司使用作業基礎成本制度的作法，從顧客的訂單進來後，利用各種表單所含的資訊來模擬ABC成本轉換的流程。本研究企圖協助廠商在面臨產品多樣化、用料複雜度增加導致直接原料種類增加、間接成本比重日益提升的情況下，資訊系統能快速且簡單的計算出ABC成本快速回應給顧客。 Traditional production systems, direct labor and direct material proportion of manufacturing costs attributable to more than one stage allocation, increasingly automated production technology, product manufacturing model by more than less sample into a small amount of diverse, resulting in a substantial increase in the proportion of manufacturing costs, if it is still a stage of sharing the cost of computing the way will cost structure distortions.The activity-based cost system adopts a two stage allocation method. It has improved the method of sharing manufacturing expense dogmatically and yields comparatively accurate cost information. However, in practice, there are many difficulties, leading to acceptance is not good, and the implementation of performance can not show. In general, activity-based cost system often face the following two issues to build on：1. Due to the complexity of the production system, the huge amount of data so the model is not easy to complete build. Once completed, in the face of the cost structure to expand and the mode change is often not readily updated, thereby resulting in cost estimates distortion. 2. Activity-based cost model to build on and not adequately reflect the reality of task complexity. And csot driver to consume the proportion is difficult to reflect the actual capacity utilization.In order to solve the problem of such costs, this study will be the case using the practice of activity-based cost system, from customer orders come in, use the information contained in various forms to simulate the process of ABC cost of conversion. In this study, an attempt to help manufacturers in the face of product diversification and increased complexity of the materials used lead to the types of direct materials increase, the increasing proportion of indirect costs, information systems quick and easy calculation of the ABC system to respond quickly to customers.
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