研究生: |
黃耀漢 Yao-han Huang |
---|---|
論文名稱: |
運用作業基礎成本制度分析產品成本之研究-以國內橡膠塑膠機械製造廠為例 Using Activity Based Costing System to Analyze Product Cost-A Case Study for Plastic Molding Machine Manufacturing Factory |
指導教授: |
周碩彥
Shuo-Yan Chou |
口試委員: |
喻奉天
Vincent F. Yu 楊文鐸 Wen-Dwo Yang |
學位類別: |
碩士 Master |
系所名稱: |
管理學院 - 工業管理系 Department of Industrial Management |
論文出版年: | 2013 |
畢業學年度: | 101 |
語文別: | 中文 |
論文頁數: | 45 |
中文關鍵詞: | 作業基礎成本制度 、資源動因 、成本動因 、橡膠塑膠機械製造廠 |
外文關鍵詞: | Activity Based costing system, Resource Driver, Cost Driver, Plastic Molding Machine Manufacturing Factory |
相關次數: | 點閱:267 下載:0 |
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傳統成本會計制度採單一分攤基礎方式,容易造成產品成本扭曲。運用作業
成本二階段分攤,協助企業獲得更合適的成本模型,更精準更正確的成本資
本研究以國內橡膠塑膠機械製造廠為研究對象,以個案研究方式瞭解個案公
產品製程流程、現行成本制度、費用分攤等。因產品製程繁複,現行成本制
法提供不同製程下的實際成本資訊。本研究透過作業基礎成本法(Activity-based
costing ,ABC)建立模型,並比較兩者成本差異,此有益於企業經營決策。
The traditional cost accounting system has typically adopted method of single
attribution base which result in obvious divergence of product's cost. Using activity
based costing system adopts a two stage allocation method, and help enterprises to
obtain a more appropriate cost model, more precise and more accurate cost information.
This research has taken the plastic molding machine manufacturing factory as the object
of the case study. Through this study we have being able to understand the company's
product manufacture flow, the present cost system, the manufacturing
expense share, and so on. Because the product processes are complicated, current cost
system is unable to provide different productive process actual cost information. This
case study through building the activity based costing system model, and compare the
cost difference, that good for business decision-making.
一、中文部分:
[1] 經濟部投資業務處,「機械業分析及投資機會」,2008 年。
[2] 劉信宏,「2011 機械產業年鑑」,2011 年。
[3] 經濟部中小企業處,「99 年度培育育成專業人才計畫」,2010 年,12-16。
[5] 郭倉義、張瑞當、沈文華、林文豪,「作業基礎成本管理制度效能之分析:以
一貫作業鋼鐵廠為例」,中華管理評論國際學報,2008 年8 月第十一卷三期,
3-4。
[6] 葉俊廷,「建構民用航空器發動機維修作業基礎成本制度資訊系統」,國立交
通大學運輸科技與管理學系碩士論文,2003 年。
[7] 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。
[15] 徐曉慧,成本與效應-以整合性成本制度提升獲利與績效,臉譜出版,2000
年。
[16] 林勇志,「作業基礎成本制度之規畫與設計-以汽車零組件製造業為例」,東
海大學工業工程與經營資訊系碩士論文,2004 年。
二、英文部分:
[4] Barnes,IEs Can Improve Management Decision Using Activity-Based
Costing,Industrial Engineering,September,1991,44-50。
[8] Turney,P.B.B.,What an Activity-Based Cost Model Look Like?,
Journal of Cost Management,Winter,1992,54-60。
[9] Cooper,R and R.S. Kaplan,Cost and Effect: Using Integrated Cost Systems
to Drive Profitability and Performance,Harvard Business School Press,
Boston,1997。
[10] Raffish,N. and P.B.B. Turney,Glossary of Activity-Based Management,
Journal of Cost Management,Fall,1991,53-63。
[11] Turney,P.B.B.,What an Activity-Based Cost Model Look Like?,
Journal of Cost Management,Winter,1992,54-60。
[12] Raffish,N. and P.B.B. Turney,Glossary of Activity-Based Management
,Journal of Cost Management,Fall,1991,53-63。
[13] 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。
[14] Babbie,E. and T.C. Waggener,Practicing Social Research,Wardsworth
Publishing Inc.,1993。
[17] Cooper,R. and R.S. Kaplan,Activity-Based System: Measuring the Costs
of Resource Usage,Accounting Horizon,Vol.6,No.3,1992,1-13。
[18] Ostrenga,Activities: The Focal Point of Total Cost Management,
Management Accounting,Feb 1990,42-49。
[19] Cooper,R.,Implementing an Activity-Based Cost System,Journal of Cost
Management,Vol.4,No.1,1990,33-42。