作業基礎成本制度應用於改善船務代理服務定價之研究

Abstract

台灣加入WTO後，船務代理業便進入完全開放競爭的市場。船務代理業在過去對外服務報價方式是參考中華民國船務代理商業同業公會全國聯合會制定「中華民國船務代理業務費率表」，但民國93年遭公平交易委員會糾正廢止。台北市船務代理公會於2011年2月23日所召開第十五屆第二次會員大會，有業者提出建議為避免業界間削價惡性競爭，建議公會制訂收費標準，公會乃決議將請業界提供各種不同船種費率，加以彙整，向公平交易委員會作說明。 本研究中個案B公司應客戶之要求提出港口代理服務報價，由各相關文獻得知，作業基礎成本分析法(Activity-Based Costing)有助於更正確地分析各項成本並有助於定價決策，本論文以個案B公司為研究對象，以作業基礎成本制為分析方法，蒐集最近期十二個月之資料，採取二階段分攤程序，將整理後之資源成本分攤至十三個作業中心，然後將作業成本分攤至符合客戶要求之成本標的。 本研究的目的為比較中華民國船務代理業務費率表之現行定價與個案公司運用ABC計算出服務之真實成本之差異、對個案公司服務定價決策提供建議，甚至作為船務代理業向公平交易委員會說明之基礎依據。 本研究之結論如下：船務代理業屬於服務業，其特性之一是需使用大量的人力提供服務，因此人力成本佔個案公司作業成本達70%以上，所以本個案作業基礎成本制成本分析屬於以人為中心之作業活動成本分攤法。 本研究發現原欲引用之中華民國船務代理費率表(已廢止)定價與真實成本經比較後發現，船舶代理費部份定價比個案公司成本高約33.69%，因此有定價高於真實成本之狀況，並應用作業基礎成本制計算出客戶I公司所需要之服務價格。 對個案公司的建議如下：1.建立更詳細與完整之成本資料庫2.定期應用作業基礎成本制度來分析成本3.建立服務類別之管理報表4.以作業基礎管理方法持續改善成本，增加競爭力。

When Taiwan's accession to the WTO, the shipping agency industry to facilitate access to fully open and competitive market. Shipping agency services to offer their quotation based on the Republic of China Shipping Agency is a reference to the National Federation of Shipping Agency Association to develop " the” Tariff of Agency Services” from the Republic of China National association of Shipping Agency " , but in 2004 the Republic of China the Fair Trade Commission was correct abolished. The Shipping Agents Association in Taipei, February 23, 2011 held by the fifteenth session of the second General Assembly, with the industry to make recommendations to avoid vicious price-cutting competition among the industry, it is recommended associations to study agency fees, the Society is the resolution will ask the industry to provide rates of different vessel types, to consolidation, the Fair Trade Commission for illustration. Learnt by many relevant documents, the Activity-Based Costing approach contributes to the cost analysis and helping the price decision more correctly. This paper focus on B Company’s port agency services, analyze the related figures of the latest 12 months by using ABC method and by adopting two stages procedure for cost allocations. The resource costs are allocated to 13 activity centers, then activity costs are allocated to the cost objects which accorded with customer's request. The objective is to compare the ROC agency tariff to the ABC cost, make the suggestions for Company’s decision-making. This study aims to compare the rate of the” Tariff of Agency Services” from the Republic of China National association of Shipping Agency of the current pricing and service companies use ABC system to calculate the true cost difference of the cases the company services pricing policy advice, even as shipping agency associations to explain the basis for the Fair Trade Commission based on the conclusions of this study. The conclusion are as follows: shipping agency service industry, and its features is required to use a lot of manpower to provide services, labor costs account for cases company operating costs by up to 70%, so in this case cost analysis Activity-Based Costing is the operating activities of human-centered cost-sharing method. For this study found that the original reference to the Republic of China “Tariff of Agency Services (defunct) price comparison with the real cost is found: ship agency company charges some cases, the high cost of pricing than about 33.69%, it is priced higher than the true cost the situation. And applied to activity-based costing system to calculate the prices as customer's requirement of the port agency services as company I prices. On the case's recommendations are as follows: 1. To build a more detailed and complete cost of the database 2. Regular application of activity-based cost system to analyze the costsˇ3. Establish service category management reporting 4. Activity-based management approach to increase the cost competitiveness continued to improve.