運用作業基礎成本法進行作業成本分析及獲利能力改善之研究 - 以Y公司為例

Abstract

本研究探討的個案公司為以倉儲物流服務為主要業務的第三方物流業者。個案公司目前採行傳統會計成本制，但是因為無精確成本資訊，常遭遇不知如何提出合理訂價且能確保獲利，無法明確掌握所有客戶與業務獲利組合，也難以驗證營運策略調整對於個案公司造成獲利有效性等問題。本研究的依照個案公司倉儲業務的作業特性，導入作業基礎成本制的理論與執行步驟，建立明確的作業成本歸屬的計算方法，解決目前資源與成本歸屬不明確的問題。並針對三種型態的客戶與業務型態，依據作業基礎成本制之基礎，進行更精確之獲利能力比較分析。透過本研究之研究成果，可作為制定營運策略及未來營運規劃與資訊系統中成本資料收集與計算調整的重要參考。

The case company in this study is a third-party logistics service provider with warehouse logistics services as it major business. Since the case company currently employs traditional accounting system, it suffers from no accurate cost information that leads to the problems of not knowing how to offer a reasonable bid price to secure its profit, not being aware of profit portfolio of customer and business combinations, and not being able to verify the profitability of the actions from the company’s strategy. This study introduces the theory and the implementation steps of Activity-Based-Costing (ABC) system to the case company following the characteristics of warehouse operations. It assists to establish accurate approaches that solve the problem of imprecise cost estimation from rough resource and cost allocation. We also conduct detailed profit analysis for three categories of customers with the assistance of the ABC system and the data from the case company. Our analysis and research outcomes from the proposed ABC system may assist in both the derivation of the company strategy and the planning of business operations and the cost data collection and accurate calculations in the information system for the case company.