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研究生:鄒欣志
研究生(外文):Tsou Hsin-Chih
論文名稱:以ABC成本法衡量流程改善績效之研究
論文名稱(外文):A Study of Performance Measurement of Process Improvement Using Activity-Based-Costing Analysis
指導教授:陳啟政陳啟政引用關係
指導教授(外文):Chen Chee-Cheng
學位類別:碩士
校院名稱:國立屏東科技大學
系所名稱:企業管理系所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:101
語文別:中文
論文頁數:76
中文關鍵詞:作業基礎成本制流程改善績效衡量
外文關鍵詞:Activity-Based CostingProcess ImprovementPerformance Measurement
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為持續改善流程而使企業的成本降低,流程改善(Process improvement) 是常見採取的企業經營改革和組織變革的手法,主要目的是提升流程的績效 (Performance),為企業改善競爭優勢。本研究嘗試運用作業基礎成本制 (Activity-based costing, ABC) 來建立一套流程作業改善績效衡量、比較的模式。作業基礎成本制是一套將成本歸屬到作業上,以耗用資源的衡量指標為基礎的成本制其分析特性可以清楚顯示個別資源使用情況。因此企業的流程透過整合作業基礎成本制,有助於在流程改善中,辨識流程作業成本的升降與根源。更由於現今作業基礎成本制的發展逐漸成熟,實施的難度亦逐漸降低,值得企業去關注及使用,以作業基礎成本制來達到流程績效的持績改善。本研究之主要貢獻為提供企業運用作業基礎成本制於流程規劃決策分析,預防不必要的浪費及提高流程之效率,提升企業的競爭力。
Continuous process improvement is a way to reduce the cost of enterprise. Applying process improvement creates evolution in the operation and organization for improving the product or service and competitive advantage. This research establishes a performance measurement and comparison model for process improvement using activity-based costing (ABC). ABC is an accounting system based on measuring resource expensed indicators and attributing cost to activity. Individual resource utilization identification is one major characteristic of analysis. Hence, sourcing process improvement activity costs across the organization is carried out through process planning integrating ABC. ABC has been well developed and matured, gradually reducing the implementation difficulty. The major contribution of this study is to provide a methodology for applying ABC in process planning decision-analysis to prevent unnecessary waste and increase process efficiency in order to promote enterprise competitive capability.
摘要 I
目錄 III
圖目錄 IV
表目錄 V
第壹章、緒論 1
一、研究背景與動機 1
二、研究目的 2
三、研究方法與步驟 3
四、論文架構 5
第貳章、文獻回顧 6
一、作業基礎成本制 (Activity-Based Costing) 6
二、流程改善 (Process Improvement) 19
三、績效衡量 (Performance Measurement) 27
第參章、研究方法 32
一、研究架構 32
二、個案公司之現階段流程探討 33
三、流程式組織的流程改善 36
四、建構ABC成本制的流程績效衡量模式 38
第肆章、模式驗證 45
一、流程改善規劃與成本計算︰ 45
(一)採購部門流程改善(I)的規劃與成本計算 46
(二)採購部門流程改善(II)的規劃與成本計算 51
二、流程改善分析與比較︰ 56
(一)採購部門流程改善(I)之分析與比較 59
(二)採購部門流程改善(II)之分析與比較 62
第伍章、結論 66
一、研究結論 66
二、研究限制 67
三、未來研究建議 68
參考文獻 69

一、中文部份
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二、 英文部份

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