作業制成本制度系統之引進 - 以積體電路製造業之測試廠為例

Abstract

傳統成本估算制度系統及方法不再受到企業界的信賴, 是近幾年來的一個 明顯的現象, 因為傳統的成本估算制度, 仍停留在二十世紀初期, 而與發 生巨輻變遷的製造環境, 嚴重脫節。作業制成本估算制度的興起, 適時的 填補了此一缺失。本研究, 首先詳細的介紹, 作業制成本制度的發展沿 革, 並與傳統成本制度做一相互比較, 闡明作業制成本制度與傳統成本制 度的優劣。接下來則說明, 作業制成本制度模式架構建立的方法及該制度 引進的步驟, 最後則舉一實例說明, 作業制成本制度模式架構的建立、資 料的蒐集、分析及模式的執行, 將所獲致之成本結果與現行之成本系統, 相互比較, 並分析該企業各項作業之費用, 以尋求作業改善及降低成本的 途徑。 More and more evidences have become to show that traditional cost system is no longer trusted by the enterprises. This is due to traditional cost system is not an adequate method for measuring today's complex manufacturing floor. Therefor, Activity-based Costing system (ABC system) is appearing to many enterprises because it is able to deal problems described above. The development history and the pros and cons of ABC system are discussed first in this paper. Second, the procedure of establishing an ABC for an IC Fab is created. Third, an example of using this model is illustrated. Finally, we depit the comparison of the ABC model result with traditional approach.