臺灣博碩士論文加值系統

摘 要
本研究旨在探討國內上市公司實施作業基礎成本制度（Activity-Based costing，以下簡稱ABC制度）對公司績效的影響。本研究將採行ABC制度視為內生變數，採用聯立方程式模型同時探討實施ABC制度對公司績效之影響及影響公司實施ABC制度之因素。研究樣本為179家國內上市公司，研究期間為93及94年，資料來源為「台灣經濟新報資料庫（TEJ）」及本研究問卷調查。研究結果除以較嚴謹的實證分析彌補相關文獻之不足外，亦可提供實務界評估是否實施ABC制度之參考。
本研究研究結果指出，採行ABC制度之公司較未採行者有較佳的市場績效、經營效率及財務績效。且相較於其他管理工具（如JIT, TQM, ERP, 及BSC），實施ABC制度對公司績效之助益最大。其次，分析影響公司實施ABC制度之因素，結果指出，市場績效越高、所屬產業越競爭、屬製造業及已實施ERP制度之公司，較傾向會實施ABC制度。

The objective of the study is to investigate the impact of implementing Activity-Based costing (ABC) system on corporate performance. The simultaneous equation model was applied to examine impact of ABC system on corporate performance and factors influencing the implementation of ABC system . Specifically, we treat ABC system as an endogenous regressor in the regression in addition to other control variables which may affect corporate performance as exploratory variables in the regression. The sample consists of 179 listed companies in Taiwan during the 2004-2005 period. Data were obtained from TEJ data base and questionnaire collected by the study. The results not only can rich the insufficiency of prior literature, but also offer lessons for corporate when they consider implementing ABC system. The results indicated that companies that implemented ABC system have higher performance than companies that did not. The benefit of implementing ABC system is much higher than other management tools. In addition, we found that companies with higher market performance, located in more competitive industry, manufacture companies and have implemented ERP are more likely to implement ABC system.

壹、緒論 1
第一節 研究動機與目的 1
第二節 研究架構 2
貳、文獻探討與假說發展 4
參、研究方法 7
第一節　　研究樣本與資料來源 7
第二節　　研究模型與變數說明 8
二、影響公司實施ABC制度之因素（第二條迴歸式） 12
肆、實證結果 16
第一節 實施ABC制度對公司市場績效之影響 18
第二節 敏感性分析 21
一、實施ABC制度對公司經營效率之影響 21
（二）規模報酬檢定 22
（三）投入產出項目之選擇 22
（四）Tobit回歸模式 22
（五）聯立方程式結果 23
伍、研究結論與未來研究建議 27
第一節 結論 27
第二節 管理意涵與建議 27
第三節 研究限制與未來研究建議 28
參考文獻 29
附錄一 35

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