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研究生:葉瀞元
研究生(外文):YEH, CHIN-YUAN
論文名稱:作業基礎成本制度之規劃與設計-以水龍頭製造業為例
論文名稱(外文):The Design and Planning of Activity-Based Costing System ─ A Case Study for Faucets Manufacturing Industry
指導教授:洪堯勳洪堯勳引用關係
指導教授(外文):Hon, Jaushin
口試委員:陳建良周瑛琪
口試日期:2012-07-16
學位類別:碩士
校院名稱:東海大學
系所名稱:管理碩士在職專班
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:中文
論文頁數:65
中文關鍵詞:作業基礎成本制度競爭優勢成本動因
外文關鍵詞:Activity-Based CostingCompetitive AdvantageCost Driver
相關次數:
  • 被引用被引用:1
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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.

第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與目的 2
第三節 研究方法 3
第四節 研究流程 4
第五節 研究範圍與限制 5
第二章 文獻探討 6
第一節 ABC之沿革與定義 6
第二節 ABC制度與傳統成本制度比較 7
第三節 ABC內容介紹 10
第四節 ABC的設計步驟 13
第五節 作業基礎管理制度 19
第六節 ABC相關研究整理 22
第三章 個案公司概況 24
第一節 產業現況與特性 24
第二節 個案公司介紹 27
第四章 作業基礎成本制度之設計 29
第一節 ABC系統建立 29
第二節 ABC系統實際分攤計算 39
第三節 作業基礎管理(ABM)應用 49
第五章 研究結論與建議 53
第一節 研究結論 53
第二節 個案研究限制 54
第三節 未來研究建議 54
參考文獻 56

壹、中文部分
[1]王茂源,「作業基礎成本制度在定價策略中的運用--以鋼鐵業Y公司為例」,國立高雄應用科技大學工業工程與管理系碩士論文,2010年
[2]王震宇,「推行ABC之前所應考慮的事項」,會計研究月刊,第218期,2004年,131-136。
[3]吳安妮,「中小型企業之作業制成本」,會計研究月刊,第107期,1997,64-69。
[4]吳安妮,「增強企業之競爭能力」,會計研究月刊,第62期,1993年,92-95。
[5]徐大為,「運用作業基礎成本制度改善產品定價:以個案公司為例」,元智大學經營管理碩士在職專班碩士論文,2011年
[6]徐曉慧譯,成本與效應-以整合性成本制度提升獲利與績效,譯自Robert S. Kaplan and Robin Cooper, Cost & Effect Using Integrated Cost System to Drive Profitability and Performance, Harvard Business School Press Through Arts & Licensing International,Inc.,臉譜出版,2000年。
[7]張玉燕,「運用作業基礎成本制估計自行車零件成本之研究」,大葉大學事業經營研究所碩士在職專班論文,2009年
[8]陳慧蓉,「以作業基礎成本制建立汽車零組件業之成本估報價模式-以 T公司為例」,國立中正大學會計與資訊科技研究所碩士論文,2012年
[9]黃瓊儀,「標準成本之建立-以某上市公司為例」,國立台灣大學會計學研究所碩士論文,2002年。
[10]葉正發,「作業基礎成本制應用於電源供應器產業分批成本之策略研究」,國立臺灣科技大學管理研究所碩士論文,2008年
[11]葉俊廷,「建構民用航空器發動機維修業作業基礎成本制資訊系統」,國立交通大學運輸科技與管理學系碩士論文,2003年。
[12]鄭淑玲,「我國物流中心採用作業基礎成本制度之影響因素及效益認知之探討」,淡江大學會計研究所碩士論文,2002年。
[13]鄭智仁,「影響我國企業採用成本制度之因素探討-以作業基礎成本制為例」,國立台灣大學會計研究所碩士論文,2000年。

貳、英文部分
[14]Alavi, M. and P. Carlson, “A Review of MIS Research and Disciplinary Development”, Journal Management Information System, Vol. 8, 1992.
[15]Babbie, E, and T.C. Waggener, Practicing Social Research, Wardsworth Publishing Inc, 1993.
[16]Barnes, “IEs Can Improve Management Decision Using Activity-Based Costing”, Industrial Engineering, September 1991, 44-50.
[17]Benbastat, I., D. K. Goldstein, and M. Mead, “The Case Research Strategy in Studies of Information System”, MIS Qustyrtly, Vol. 11, Sep. 1987, 369-386.
[18]Brimson, J. A. and J. Antos, Activity-Based Management: for Service Industries, Government Entities, and Nonprofit Organizations, John Wiley & Sons, New York, 1994.
[19]Brimson, J. A., Activity Accounting: An Activity-Based Costing Approach, New York: J. Wiley, 1991, 23-29.
[20]Cokins, G., Activity-Based Cost Management: Making It Work: a Manager’s Guide to Implementing and Sustaining an Effective ABC System, The McGraw-Hill Companies, USA, 1996.
[21]Cooper, R. and R. S. Kaplan, “How Cost Accounting Distorts Product Costs”, Management Accounting, April, 1988, 20-27.
[22]Cooper, R. and R.S. Kaplan, “Activity-Based System: Measuring the Costs of Resource Usage”, Accounting Horizon, Vol.6, No.3, 1992, 1-13.
[23]Cooper, R. and R.S. Kaplan, “Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance”, Harvard Business School Press, Boston, 1997.
[24]Cooper, R., “Implementing an Activity-Based Cost System”, Journal of Cost Management, Vol.4, No.1, 1990, 33-42.
[25]Eisenhardt, K. M. (1989), “Building Theories from Case Study Research”, Academy of Management Review, 14, 532-550.
[26]Eldenburg, L., N. Soderstrom, V. Willis, and A. Wu, “The Precision and Use of an ABC System in a Professional Setting”, Working Paper, 2002.
[27]Evans, H. and G. Ashworth, “Activity-Based Management: Moving Beyond Adolescence”, Management Accounting-London, 1995, 26-30.
[28]Gupta, M. and K. Galloway, “Activity-Based Costing/Management and Its Implications for Operations Management”, Technovation 23, 2003, 131-138.
[29]Ittner, D., N. Lanen and F. Larcker, “The Association between Activity- Based Costing and Manufacturing Performance”, Journal of Accounting Research, 2002, 711-726.
[30]Lynch, L. Richard and F. C. Kelvin, Performance Measurement Systems, Handbook of Cost Management, Boston, Warren, Gorham & Lamont, 1992, E3.
[31]Miller J. A., “Designing and Implementing a New Cost Management System”, Journal of Cost Management, Winter, 1992, 41-53.
[32]Miller, G. J. and E. T. Vollmann, “The Hidden Factory”, Harvrd Business Review, Vol. 63, No.5, 1985, 142-150.
[33]N. Raffish, “How Much Does that Product Really Cost? “, Management Accounting, Vol. 72, No.9, 1991, 36-39.
[34]Ostrenga, “Activities: The Focal Point of Total Cost Management”, Management Accounting, Feb 1990, 42-49.
[35]Raffish, N. and P. B. B. Turney, “Glossary of Activity-Based Management”, Journal of Cost Management, Fall, 1991, 53-63.
[36]Scapens, R.W., “Management Accounting Practice: The Role of Case Study Methods”, British Accounting Review, Vo122, 1990, 259-281.
[37]Schoreder, R., Operations Management: Decision Making in the Operations Function, McGraw-Hill, 2000.
[38]Shields, M.D. and M. A. McEwen, “Implementing Activity-Based Costing Systems Successfully”, Cost Management, Winter, 1996, 15-22.
[39]Turney, P. B. B., “What an Activity-Based Cost Model Look Like?”, Journal of Cost Management, Winter, 1992, 54-60.
[40]Turney, P.B.B., “Common Cents: The ABC Performance Breakthrough,” Cost Technology, Hillsboro, 1991.
[41]Yin, R. K. (1984), Case Study Research: Design and Methods, Beverly Hills, CA: Sage Publications.
[42]Yin, R. K. (1993), Applications of Case Study Research, Beverly Hills, CA: Sage Publications.

參、網路部分
[43] 彰化縣水五金產業發展協會,http://www.taiwanplumbing.com.tw/index.aspx?lng=zh-tw

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