標題: 作業基礎預算制度之設計與實施- 以國內某半導體營運生產部門為研究對象
The Design and Implementation on Activities-Based Budgeting System:An Application to Operation Department in Semiconductor Industry
作者: 范雅芬
王克陸
李經遠
管理學院管理科學學程
關鍵字: 作業基礎預算制度;ABB
公開日期: 2003
摘要: 作業基礎成本制度是因應新製造環境下之一項新的管理會計觀念與技術,不但能滿足產品成本之適當表達之需求,也能正確衡量獲利能力、對營運和成本做控制;競爭的存在使得企業出現了改革的需求,而良好的預算制度則奠定了改革的成功基礎,因此如何建立出一套完整、有用的預算制度以協助企業進行改革,則是目前企業管理者必須深入思考的問題。 近年來,許多的研究報告和論文都是專述作業基礎成本制在製造成本的運用與實施績效,對於其他方面的應用如作業制預算制度的應用則較少人探討。是故,本研究擬以國內積體電路公司為研究對象,採用個案研究的方式,來探討作業制預算制度在半導體產業之實施與應用,本研究之研究主題如下: 1.推行作業基礎成本制後成本分攤方式之改變。 2.探討作業基礎預算制度之設計與執行。 3.探討實施作業基礎預算制之優缺點。 研究結果發現: 1. 有助於預測半導體業在產能擴增或縮減時的資源預測 2. 縮短預算編製時間、提供更正確的預算與產品成本資訊 3. 高階管理者的支持及財務資源是改革成功的關鍵 4. 提供有效的回饋與績效衡量指標 5. 資訊系統的整合不容忽視
Activities-based costing (ABC) is a new management accounting concept that can satisfy company’s needs to calculate cost, evaluate profitability as well as control overall operation costs. Due to the existence of the competition, the companies have innovation requirements. A good budgeting system is the foundation to make a successful innovation. Therefore, the top managers need to think deeply about how to set up a complete, helpful budgeting system to help the company make the innovation. Most of recent research on ABC’s applications focused on calculating manufacturing cost and evaluating manufacturing performance. There are few research focused on other application, for example the application on activities-based budgeting system. Therefore, This paper focused the application in budgeting. The purpose of this paper is: 1. The change of the cost allocation rule after the implementation on ABB 2. The design and implementation activities-based budgeting (ABB) 3. The advantage and weakness of ABB system The outcomes of the research as below: 1. Help to forecast the resource when the capacity increased in semi-conductor ABB can evaluate and control necessary resources more reasonably 2. ABB can improve the operation procedure more efficiently and more accurate budgeting and product cost information. 3. The support form top manager and finance is the key to success. 4. ABB should take into account key performance indicators (KPIs). 5. The support form information system is critical for the implementation of ABB.
URI: http://140.113.39.130/cdrfb3/record/nctu/#GT009162534
http://hdl.handle.net/11536/62168
Appears in Collections:Thesis