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

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题名:	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
其它题名:	The Design and Planning of Activity-Based Costing System-A Case Study for Vehicle Parts Manufacturing Industry
作者:	林勇志 Lin, Yung-Chih
贡献者:	洪堯勳 Hon, Jan-Shin 東海大學工業工程與經營資訊學系
关键词:	競爭優勢;作業基礎成本制度;成本動因 Competitive Advantage;Activity-Based Costing;Cost Driver
日期:	2004
上传时间:	2011-05-12T06:08:54Z (UTC)
摘要:	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。而針對文件格式轉換的問題，本研究利用Microsoft BizTalk這套軟體，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。研究結果顯示，資訊系統能快速且簡單的計算出ABC成本。此外，在面臨產品多樣化、間接成本比重日益提升的情況下，利用ABC成本制度計算出來的成本與原來的成本有差異，顯示個案公司適合採用ABC。 In the past cost structure, because the directly artificial and directly raw materials have large percentage accounted, 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 shows information systems can accurately calculate the cost of ABC in a simple, yet efficient and economical manner. In addition, in the face of the product diversification and increasing proportions of indirect cost, there are differences between the different cost systems which evidences the suitability of adopting ABC cost system.
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