所有營運策略都會使用到成本資訊，如果成本資訊是不可靠的，將面臨的競爭更是具有相當程度的不確定性，甚至錯失良機。在傳統的成本會計制度是以責任中心（如成本中心）掌控成本，而非以作業活動或營運流程作為焦點，所反映其產品或顧客的成本則不正確，又因傳統成本制度以財務報告為導向，儘管所產生之資訊符合財務報告的需求及滿足一般公認會計原則，且簽證會計師也出具無保留查核意見，然而因成本計算不正確，造成成本資訊不是太過籠統就是缺乏及時性。本研究希望採用兩個重要觀念，
1. 精確地衡量作業成本。
2. 以持續與間歇性的改良手段來降低成本。
期望能使財務的功能由被動的記錄、過時的報告，轉換成前瞻預測的角度來看成本管理。本研究擬以作業基礎成本制應用於國內銅箔基板產業分步成本的成本計算方式，探討以下主題。
1. 個案公司現行分步成本制度的困境
2. 個案公司導入作業基礎成本制度的方式及步驟。
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所影響的產品獲利分析。
5. 據此提出營運策略及流程改善來降低成本。
根據本研究亦獲致下列結論
1. 個案公司製造費用依工時產量分攤之成本計算有扭曲現象。
2. 實施作業基礎成本制可得到成本資訊以外之非財務資訊，協助管理者制定價格及獲利能力的分析，並對個案公司之生產作業流程提供改善的依據。

All operation strategy needs costing information. If costing information is unreliable, we will face more uncertain competition, even miss some good opportunities. In traditional cost accounting system, we use responsibility center (or cost center) to control the production cost. But the cost drivers are not focused on the activity flows, it reflect product cost is incorrect. The traditional cost accounting system accord with financial report and satisfy the Generally Accepted Accounting Principles, GAAP, so the certified public accountant provide endorsement with no retained opinion. Because of incorrect cost assignment, therefore the cost information is ambiguous and lack of timeliness。This researches hope to adopt two important ideas,
1. Precisely measure the cost of activities.
2. Cost down with continuous improvement means.
We expect the function of financial report by passive record, out-of-date report, converts to cost management which has point of forecast view. The research applies Activity-Based Costing to the process costing of Copper Clad Laminate industry. By means of case study, the following research topics are to be addressed.
1. The case company has some costing problems which use traditional process costing.
2. The process of design and implementation of Activity-Based Costing System.
3. Comparing the differences between the current costing and ABC costing.
4. Analyzes the product benefit which cost assign by ABC system.
5. Making operation strategy and work flow improvement on cost down.
According to the result of this study, the conclusions were found as following.
1. It has some twist situation because the overhead was allocated by operation time or output at Cases Company.
2. The Activity-Based costing system is able to provide substantial cost information, help managers decide prices and improve activity.

Keyword: Activity-Based Costing, Process Costing, Copper Clad Laminate.

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