台灣目前的教育環境中，教育資源分配不均的情況日趨嚴重，大學林立及少子化的衝擊再加上教育資源有限的情況下，大學學費自主的聲音甚囂塵上，學雜費收費標準是否合理及有限之教育資源如何妥善運用的問題有賴更正確合理的成本數據來解決。
由於各系所之學生成本並不相同，而作業基礎成本制度其具有因果關係之成本動因分攤方式恰可正確計算各系所學生成本。因此，本研究以國內某私立醫學大學為例，依個案實際情況建構作業基礎成本模式，並利用建構之作業基礎成本模式實際計算各學院學生成本，進而利用作業基礎成本模式計算結果分析個案實際狀況。
醫護教育是醫護人員養成過程中最重要的一環，教育成本的合理分配及資源的妥善利用更需審慎評估，故需有更精確合理的成本數據供管理決策者做出正確的判斷，以使各種資源能夠有效的利用並發揮最高效益。依個案實際研究結果發現，個案大學存在著教育資源分配不均的情況，依據各學院教學成本佔各學院學雜費收入之倍數顯示，醫學院與人文社會科學院的教學成本佔學雜費收入各為2.69倍及2.67倍，口腔醫學院只佔1.01倍，藥學院與健康科學院各佔1.33及1.32倍，護理學院與生命學院各佔1.72與1.69倍，由此可得知醫學院與人文社會科學院佔了極大的資源比例。就財務貢獻而言，由於財務貢獻皆呈現負值，依據財務貢獻比例顯示，醫學院為-62.92%、口腔醫學院為-0.18%、藥學院為-4.36%、護理學院為-4.89%、健康科學院為-6.54%、生命科學院為-8.37%、人文社會科學院為-12.74%，由上述可得知個案大學醫學院之財務貢獻明顯低於其他學院，顯示個案大學各學院財務貢獻之情況差異頗大。因此，透過本研究可以幫助個案大學將有限之資源做更合理且公平之分配及學雜費調整之依據，並做最有效率的使用。

Nowadays, the unevenness of educational resource is getting more and more serious in Taiwan. The great numbers of university, the impact of the low birth rate and also the limited resource of education promote the independence of tuition in universities. The accurate data of the costs is necessary when we want to view that if the charging standard of the tuition and incidental fees is reasonable or not and how to use the limited educational resource properly.

Due to the difference of the costs among every department, the activity-based costing which has an apportion mode of cost driver with causal relationship allows us to calculate the costs of the students from different colleges correctly. Therefore, this research takes a private medical university in Taiwan as an example to set up a pattern of activity-based costing according to the actual circumstances of the case and use the pattern to actually calculate the costs of the students from each college. Then, we can analyze the actual circumstances according to the result.

Medical education is the most important part of cultivating medical personnel. The reasonable distribution of educational costs and the proper usage of the resource should be considered carefully. Therefore, there must be an accurate and reasonable data of costs for the policymaker to make a right decision so that every kinds of resources can be used more efficiently and display the best results. According to the research of an actual case, the unevenness of educational resource does exist in the example university. According to the percentage of the educational costs from different colleges in the income of the tuition and incidental fees, the educational costs in college of medicine is 2.69 times of the tuition and incidental fees; meanwhile, college of humanities and social sciences, 2.67 times. However, college of oral medicine only gets 1.01 times, college of pharmacy gets 1.33 times and college of health sciences gets 1.32 times. College of nursing gets 1.72 times and college of life science gets 1.69 times. Apparently, college of medicine and college of humanities and social sciences get the majority of resource. As for the financial contribution, they are all negative values. According to the percentage of the financial contribution, college of medicine is -62.92%, college of oral medicine is -0.18%, college of pharmacy is -4.36%, college of nursing is -4.89%, college of health sciences is -6.54%, college of life science is -8.37%, college of humanities and social sciences is -12.74%. According to the above data, we noticed that the financial contribution from college of medicine is apparently lower than other colleges in the example university. It shows that the difference of financial contribution among every colleges is big in the example university. Therefore, we can help the example university to make a better distribution of limited resources and the basis of the adjustment of the tuition and incidental fees and then make a best use of it through this research.

中文摘要 Ⅰ
英文摘要 Ⅱ
誌謝 Ⅳ
目錄 Ⅴ
圖目錄 Ⅵ
表目錄 Ⅶ
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 3
第三節 論文架構 4
第貳章 文獻探討 5
第一節 教育成本與其成本分攤方法之相關文獻 5
第二節 實施作業基礎成本制度意義、優缺點、效益及可能面臨之問題 10
第三節 作業基礎成本制之相關文獻 12
第參章 研究方法 16
第一節 個案研究方法之介紹 16
第二節 個案大學之介紹 18
第三節 本研究之研究流程 24
第肆章 成本動因之選擇與成本分攤 27
第一節 個案大學作業之區分與初步成本動因之決定 28
第二節 決定最適之成本動因 31
第三節 收支趨勢分析 33
第四節 成本分攤 39
第五節 財務貢獻分析 50
第伍章 結論 54
第一節 結論 54
第二節 建議 55
第三節 本研究之限制 56
參考文獻 57

一、中文部分
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3.陳麗惠與高弘濱，2004，大學成本控制績效評量系統之建立，教育政策論壇，第七卷第二期：85-106。
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5.李羽涵，2010，作業基礎成本制於學校人事成本之應用-以某大學為例，東海大學會計系，碩士論文。
6.林天民，2007，應用作業基礎成本和預算制度於補習教育產業-以個案補教業者為例，國立台灣科技大學管理研究所，碩士論文。
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8.柯俊逸，2009，從教育成本觀點探討大學系所相對財務績效之研究－以某大學為例，私立東海大學會計研究所未出版，碩士論文。
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10.陳秋遠，2010，應用作業基礎成本制(ABC)改善醫院部門成本會計制度之研究-以護理部門成本分攤為例，南台科技大學會計資訊研究所，碩士論文。
11.劉中鍵，2001，國立大學學生成本之研究：作業基礎成本制度之應用，國立台灣大學會計研究所，碩士論文。
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二、英文部分
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