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研究生:劉穎峰
研究生(外文):Ing-feng Liou
論文名稱:作業基礎成本制度之設計與施行-以某研究中心為例
論文名稱(外文):The Design and Implementation of Activity-Based Cost System: the Evidence of a Non-profit Research Institute
指導教授:陳嬿如陳嬿如引用關係
指導教授(外文):Yenn-ru Chen
學位類別:碩士
校院名稱:國立成功大學
系所名稱:財務金融研究所
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2008
畢業學年度:96
語文別:中文
論文頁數:70
中文關鍵詞:公部門作業基礎成本制度管理成本會計
外文關鍵詞:Managerial cost accountingPublic sectorActivity-based costing system
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在產業激烈的競爭環境中,如何找出企業本身的優勢是每位管理者的責任,所謂的優勢來自於能為企業創造利潤的產品,而管理者欲找出真正能帶來利潤的產品須先了解正確的產品成本。
作業基礎成本制度已行之有年,其主要價值即在於找出正確的資源動因和作業動因來分攤產品的間接製造成本,彌補傳統成本制度在計算產品間接製造成本上的缺失;此外,在執行的過程中找出組織營運活動需要改進之處,也是作業基礎成本制度另一項重要的功用。
本文以台灣南部某公部門研究中心為研究對象,該研究中心由於對外界激烈競爭的環境感受有限,在其所提供服務的收費上並未引入成本的觀念,僅以同業的收費標準或系統最佳化操作下之單位費用來進行收費。然而同業的收費標準並無法反應該研究中心實際的營運情形;此外,即使能達到系統最佳化操作的數量,該費用也僅反映了直接成本,並未反映間接的製造費用。
因此,本文的目標即在於透過作業基礎成本制度的執行使管理者了解該研究中心所提供的各項分析項目的成本以找出具利潤的服務項目;此外,在執行的過程中可找出中心營運上的問題,日後便可針對發現的問題去思索解決方法。
In the current increasingly competitive industry, managers’ role in determining and utilizing their companies’ strengths are becoming crucial. Each company’s strengths are derived from successful products that generate profits for the company. In order to determine these successful products that yield high profits, managers must first understand each product’s cost.
Activity-Based Costing (ABC) system has been developed for a long time; its main value is finding out the correct resource drivers and activity drivers to allocate products’ indirect manufacturing costs to enhance the shortcomings of the traditional costing system. In addition, the ABC system attempts to achieve constant improvement throughout each stage of the implementation process.
Our study focuses on a research center of a specific public institute in Southern Taiwan. This research center was insensitive to the competitive environment and charged its service expense without taking costs into consideration. It employs the charging standards followed by the crafts or charges by the costs under the best operation. However, the charging standards reflect no operating costs of the research center. Furthermore, even if the system reaches the situation of best operation, the expense reflects direct costs instead of indirect manufacturing costs.
As a result, our objective is to provide product costs of the services rendered by the center via the implementation of the ABC system to allow the managers to be able to find profitable services. In addition, managers can simultaneously determine the operating problems during the process of implementing the ABC system and seek ways to resolve these problems.
目錄
摘要 I
Abstract II
目錄 IV
表目錄 VII
圖目錄 IX
壹、 緒論 1
貳、 文獻探討 2
一、 作業基礎成本制度之源起與內容 2
二、 作業基礎成本制度之實施 5
三、 作業基礎成本制度施行成功的因素 7
四、 作業基礎成本制度施行失敗的因素 8
五、 施行作業基礎成本制度所創造之效益 8
參、 某研究中心的介紹 10
肆、 研究方法 12
一、 成本分析–C組 13
二、 作業基礎成本制度之施行–A組 14
三、 作業基礎成本制度之施行 - B組 32
伍、 結論與建議 47
陸、 參考文獻 49
一、 中文部分 49
二、 英文部分 50
附錄 54

表目錄
表2-1 ABC相關概念 2
表4-1 A組作業明細 16
表4-2 A組EAD矩陣 18
表4-3 A組EAD矩陣權重 18
表4-4 A組各作業貨幣價值 19
表4-5 A組APD矩陣 20
表4-6 A組APD矩陣權重 22
表4-7 A組各分析項目貨幣價值 23
表4-8 A2組各儀器在各流程所需的工時 24
表4-9 A2組各儀器所需的耗材及電力費用 26
表4-10 A1組各項目每批次(10個樣品內)所需之工時、耗材費用及電費 27
表4-10-1 A1組不需實驗上機的項目 27
表4-10-2 A1組需實驗上機的項目 28
表4-11 A1組各採樣地點每採樣一次所需工時及相關費用 28
表4-12 A組各分析項目的分析成本 29
表4-13 A組各分析項目每批次平均收樣數下收入和分析成本的比較 31
表4-14 B組作業明細 34
表4-15 B組EAD矩陣 38
表4-16 B組EAD矩陣權重 39
表4-17 B組各作業貨幣價值 40
表4-18 B組APD矩陣 41
表4-19 B組APD矩陣權重 41
表4-20 B組各分析項目貨幣價值 42
表4-21 B1系統各種廢液於各流程所需之耗材費用 42
表4-22 Y5及Y6於系統操作流程所需之耗材費用 43
表4-23 B1系統各種廢棄物於系統操作流程所需之電費 44
表4-24 B2系統Y5及Y6於各流程所需之電費 44
表4-25 B3系統Y7於各流程所需之電費 45
表4-26 B組各項廢棄物的處理成本 45
表4-27 B組各項廢棄物每公斤收入和處理成本的比較 46

圖目錄
圖2-1 兩階段成本分攤法 3
圖4-1 成本分析流程架構 12
圖4-2 A組實驗作業流程 16
圖4-3 B組系統作業流程 35
圖4-4 B1系統作業流程 37
圖4-5 B3系統作業流程 38
一、中文部分
1. 吳麗真,作業基礎成本制度之規劃與設計—以個案公司為例,成功大學會計研究所碩士論文,民國89年7月。
2. 葉俊廷,建購民用航空器發動機維修業作業基礎成本制資訊系統,交通大學運輸科技與管理學系碩士論文,民國92年6月。
3. 王潤昌,作業基礎成本制的實施可行性分析—某自行車零件製造商個案研究中正大學會計與資訊科技研究所碩士論文,民國94年6月。
4. 吳萬疆,以作業基礎成本法計算因工期展延所生間接成本之研究,中央大學營建管理研究所碩士論文,民國96年6月。

二、英文部分
1. Anderson, S. W., 1995. ’’A framework for assessing cost management system changes: the case of activity based costing implementation at General Motors, 1986-1993,” Journal of Management Accounting Research 7, 1-51.
2. Arnaboldi, M. and I. Lapsley, 2003. “Activity based costing, modernity and the transformation of local government: a field study,” Public Management Review 5, 345-375.
3. A. Bharara and C. Y. Lee, 1996. “Implementation of an Activity-Based Costing System in a Small Manufacturing Company,” International of Production Research, Vol. 34, No. 4 : 1109-1130.
4. Baird, K. M., G. L. Harrison, and R. C. Reeve, 2004. “Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors,” Management Accounting Research 15, 383-399.
5. Bernard, C., N. D. Decker, V. Maes, and F. Roodhooft, 2006. “Design and Implementation of an Activity-Based Costing System in a Pharmaceutical Drug Discovery Environment,” Drug Development Research 67 (2006) : 107-118.
6. Bromwich, M. and Hong, C., 1999. “Activity-based costing systems and incremental costs,” Management of Accounting Research 10, 39-60.
7. Cooper, R. and Kaplan, R.S. 1988. “Measure costs right: make the right decision,” Harvard Business Review, 1988a, 65, 96-130.
8. Cooper, R. and Kaplan, R.S. 1988. “How cost accounting distorts product cost,” Management Accouting, 1988b (April), 20-27.
9. David, B. A. and Li, Q. 2002. “Activity-Based Cost Management for Design and Development Stage,” International Journal of Production Economiecs 83 (2003) : 169-183.
10. Drury, C. and M. Tayles, 1994. “Product costing in UK manufacturing organizations,” European Accounting Review 3, 443-469.
11. Gosselin, M., 1997. “The effect of strategy and organizational structure on the adoption and implementation of activity based costing,” Accounting , Organizations and Society 22, 105-122.
12. Hopper, T., 1994. “Activity based costing: a critical commentary,” Fukuoka University Review of Commercial Science 39, 479-511.
13. James A. Brimson, 1991. “Activity Accounting – An Activity-Based Costing Approach,” John Wiley & Sons, New York (1991).
14. J. Park and T. W. Simpson, 2008. “Toward an Activity-Based Costing System for Product Families and Product Platforms in the Early Stages of Development,” International Journal of Production Research, Vol. 46, No. 1 : 99-130.
15. Krumwiede, K. R., 1998. “The implementation stages of activity-based costing and the impact of contextual and organizational factors,” Journal of Management Accounting Research 10, 239-278.
16. K. Baird, 2007. “Adoption of Activity Management Practices in Public Sector Organizations,” Accounting and Finance 47 (2007) : 551-569.
17. K. Rezaie, B. Ostadi, and S. A. Torabi, 2008. “Activity-Based Costing in Flexible Manufacturing Systems with a Case Study in a Forging Industry,” International Journal of Production Research, Vol. 46, No. 4 : 1047-1069.
18. K. Soin, W. Seal, and J. Cullen, 2002. “ABC and Organizational Change: An Institutional Perspective,” Management Accounting Research, 2002, 13, 249-271.
19. Lana. Y. J. Liu and F. Pan, 2007. “The Implementation of Activity-Based Costing in China: An Innovation Action Research Approach,” The British Accounting Review, 39(2007) : 249-264.
20. Maria, M. and T, Hopper. 2005. “Managers Divided: Implementing ABC in a Portuguese Telecommunications Company,“ Management Accounting Research 16(2005) : 205-229.
21. McGowan, A. S. and Klammer, T. P., 1997. “Satisfaction with activity-based cost management implementation,” Journal of Management Accounting Research 9, 217-237.
22. Melese, F., J. Blandin and S. O’Keefe, 2004. “A new management model for government: integrating activity based costing, the balanced scorecard and total quality management with the planning, programming and budgeting system,” International Public Management Review 5, 103-131.
23. M. Gupta and K. Galloway, 2003. “Activity-Based Costing/Management and its Implications for Operations Management,” Technovation 23 (2003) : 131-138.
24. M. Ozbayrak, M. Akgun, and A. K. Turker, 2004. “Activity-Based Cost Estimation in a Push/Pull Advanced Manufacturing System,” Int. J. Production Economics, 87 (2004): 49-65.
25. Narcyz, R., J. D. Porter, R. M. Thomas, and K. L. Needy, 2004. “A Procedure for Smooth Implementation of Activity-Based Costing in Small Companies,” Engineering Management Journal, Vol. 16, No. 4 : 19-27.
26. Noreen, E., 1991. “Conditions under which activity-based cost systems provide relevant costs,” Journal of Management Accounting Research 3, 159-168.
27. Noreen, E. and Soderstrom, N., 1994. “Are overhead costs strictly proportional to activity? Evidence from hospital service departments,” Journal of Accounting Economics 17, 255-278.
28. Norris, G., 2002. “Chalk and cheese: grounded theory case studies of the introduction and usage of activity-based information in two British banks,” The British Accounting Review 34, 223-256.
29. O’Reilly, C. A., J. Chatman, and D. F. Caldwell, 1991. “People and organizational culture: A profile comparison approach to assessing person-organization fit,” Academy of Management Journal 34, 487-516.
30. P. C. Brewer, 1998. “National Culture and Activity-Based Costing Systems: A Note,” Management Accounting Research, 1998, 9, 241-260.
31. Raffish, N. and Turney, P. B. B., 1990. “Glossary of Activity-Based Costing Management,” Journal of Cost Management, Vol. 5, No.3, 1990, 53-63.
32. Shannon W. Anderson, James W. Hesford, and S. Mark Young, 2002. “Factors Influencing the Performance of Activity Based Costing Teams : a Field Study of ABC Model Development Time in the Automobile Industry,” Accounting, Organizations and Society 27 (2002) : 195-211.
33. Shields, M. D., 1995. “An empirical analysis of firms’ implementation experiences with activity-based costing,” Journal of Management Accounting Research (Fall), 148-165.
34. Turney, P. B. B., 1991. “Common Cents: the ABC performance breakthrough,” Hillsboro, Oregon: Cost Technology.
35. T. Malmi, 1997. “Towards Explaining Activity-Based Costing Failure: Accounting and Control in a Decentralized Organization,” Management Accounting Research, 1997, 8, 459-480.
36. Warwick, D., R. Reeve, and A. Feltrin, 1997. “Accounting and organizational influences on the usefulness of cost information: an empirical study,” Accounting Research Journal 10, 152-164.
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