過去的成本結構，因直接人工及直接原料所佔的比例較大，故對製造費用的歸屬多以一階段分攤為主。然隨著生產技術的進步，且產品也從大量製造轉變為少量多樣的生產方式，使得製造費用的比例大幅增加。在此環境下，傳統成本會計制度採單一分攤基礎的做法，將造成產品成本的扭曲。作業基礎成本制度是以作業流程為出發點採二階段分攤，改善了將製造費用武斷分攤的做法，提供了較為精確的成本。但在實務的應用上，卻僅有少數廠商施行。探究其原因，主要係因二階段分攤的概念，在觀念上的理論雖簡單，但因生產體系複雜、資料量龐大以及資料格式不一致等問題，導致成本資料的收集、轉換及計算的困難，施行成本極高。為解決這類的問題，本研究將列出個案公司原有成本制度的作法，並將之轉換為ABC的作法，藉由兩者規劃的差異提供管理者設計ABC時的參考依據。本研究企圖利用Microsoft Biztalk軟體，制定該公司ABC成本系統關聯法則及資料庫，以解決作業基礎成本制度資料蒐集、彙總及整理不易之問題，減少人力及時間的浪費，並可即時獲得所需的資料；另一方面利用獲得的資料，透過視覺化系統的顏色管理和圖表功能，可進一步的達到ABM持續性改善之目的。 Because the direct labor and direct raw materials have large percentage accounted in the past cost structure, the attribution of the manufacturing expense is mainly shared at one stage. However, the products are made from large-amount production to small-amount, various types of production with the progress of the production technology. All in all, the proportion of manufacturing expense increases with ever widening margins. Under this environment, the traditional cost accounting systems have typically adopted method of single attribution base which results in obvious divergence of product’s cost. 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, only few manufacturers implemented it successfully. Although, the concept of two stage allocation method is relatively simple, the problems of complicated production systems, huge amount of data, and inconsistent data formats represent significant difficulties for such tasks as; collection, conversion and calculation of the cost data, and the implementation cost is extremely high. In order to solve these challenges, this research will describe the case company's original cost system and changes implemented into the method of ABC. The discrepancy of planning between both is of reference value to the administrator in the design of ABC. To the question of the inconsistent file formats, this research utilizes Microsoft Biztalk software for processing information obtained from the various forms to simulate ABC procedure following receipt of a customer's order. This study try to build an information systems can accurately calculate the cost of ABC in a simple, yet efficient and economical manner.
