面對全球競爭的威脅及產品的生命週期的縮短，所有營運決策都需倚賴正確的成本資訊。在傳統的成本計算制度下，成本的分配往往是以產品數量或是工時來分攤成本，然而在此種制度下，企業並未能準確的評估公司部門在資源上的應用而加以改善作業流程。為了讓企業有共更好的經營績效，本文將會介紹作業基礎成本Activity-Based Costing(ABC)及作業基礎管理制度Activity-Based Management (ABM)，並加以深入探討此種成本制度為企業所帶來的效益。在ABC與ABM成本制度下, 服務與產品將會依照作業活動所耗用的資源程度來分攤成本，而更進一步了解資源動向。目的是為了提供企業更精確的成本估計與提供可靠的決策資訊，同時創造出公司的最大的利潤。本研究將會運用實際的工廠作業流程與公司營運資料做為基礎並擬以作業基礎成本應用於電源供應器產業分批成本的成本計算方式，為下列主題作深入的探討：
（1）個案公司現行分批成本制度的困境。
（2）個案公司導入作業基礎成本制度的方式與步驟。
（3）比較新舊制度的差異及原因。
（4）分析個案公司經由作業基礎成本制度所影響的產品獲利分析。
※根據本研究亦獲致下列結論：
（1）導入ABC成本制度，可彌補傳統成本制度之不足，建立正確產品成本資訊。
（2）可使執行單位之成本更有效掌握與分析運用。

（3）明確的資源耗用資訊，有助於資源規劃，能確立產品與客戶之真正利潤，讓經營者了解營運方向。

In order to survive in the competitive market and from the curtailed product life period, companies must rely on accurate cost information to make constructive business decision. Under the traditional cost management, cost is divided according to quantities as well as labor hours. However, this kind of management neglects the importance of how well each department uses its resource. As a result, this article is going to introduce the concept of Activity-Based Costing as well as Activity-Based Management for the sake of raising cooperation’s operational efficiency. Moreover, this article will discuss the benefits of Activity-Based Costing. Under the new system, the cost regarding services and products is divided by the amount of used capitals. By doing so, the company will know more about where and how the resource is being used. The purpose of the new costing system is to create accurate cost information for better decision-making in business field. Also, ABC is designed to maximize company’s profits. This research will apply practical factory flow processes and company’s real financial statement on the case study of switching power supply industry. It will have further discussion upon following topics:
（1）The difficulty of current costing system in case study.
（2）The implication of Activity-Based Costing
（3）The comparison between the traditional and ABC system.
（4）The analysis of case study regarding the effect of Activity-Based Costing

The above analysis leads to the following conclusion:
（1）The institution of Activity-Based Costing will serve the shortcoming of traditional cost management and at the same time establish precise product cost information for corporations.
（2）Activity-Based Costing leads executive units to have high efficiency upon cost allocation.
（3）Moreover, Activity-Based Management gives a clear idea of how the resource is used and where the real profits come from. Overall, the institution of ABC and ABM make the corporation knowing more about the company’s prospective orientation.

中文部份
1.吳安妮(1999年)，「實施作業制成本管理制度( ABC及ABM) 之省思」，會計研究月刊，第１６２期。
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英文部份
1.Brimson, J.A.(1991)., Activity Accounting - An Activity-Based Costing Approach, John Wiley & Sons, Inc., New York, NY.
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5.Cooper, R. and R.S. Kaplan.(1997). “ Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance”, Harvard Business School Press, Boston.
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7.O'Guin, M. C.(1991). The Complete Guide to Activity-Based Costing, Prentice-Hall, Englewood Cliffs, NJ, USA.