作業基礎成本法和其他成本制度整合問題之探討-以積體電路封裝業為例

Abstract

隨著企業環境的大幅改變，傳統成本制度已不符合時代的管理要求，學者們如Cooper(1987)、Turney(1991)及實務界如惠普公司等相繼發展出一些新的管理會計方法，而作業基礎成本法(Activity-Based Costing System)是其中被廣為介紹者之一。 過去國內研究作業基礎成本法的文獻，對於作業基礎成本法與其他成本制度的整合(Integration)較少論及。因此本研究以國內某積體電路封裝廠為例，探討企業在導入作業基礎成本法時，與現行成本制度整合之相關問題。希望藉這些問題釐清與分析的結果，對於國內有意導入作業基礎成本法的企業們，在其制度的推動及執行上有所幫助。 本文的結論為： 1. 本研究之積體電路封裝業因為競爭激烈及產品種類繁多，傳統成本制度已不符所需，故適合導入作業基礎成本法及標準成本之整合式成本法。 2. 作業基礎成本法與標準成本法成本整合後，與傳統標準成本制度比較，在價低量多的成熟產品方面，傳統成本制有高估現象，而價高量少的新產品在傳統成本制度下其成本有低估現象。 3. 依個案研究結果，作業基礎成本法與標準成本法在整合後，比起傳統標準成本法，在改善流程、績效考核上，有較佳的效果。 4. 依個案研究的推動小組建議，在市場價格變動劇烈的產業如電子業等，作業基礎成本法及標準成本法整合後，應朝積極面發揮，即進一步整合目標成本或策略性成本制度，以提升競爭力。

Due to the changes in manufacturing environment, traditional costing system can not meet the requirement of management. Scholars such as Cooper(1987)、Turney(1991)and industries such as HP had developed some new management accounting method. Activity-based Costing system is one of the most talked-about topics arousing great attention . In past time, the thesis of Activity-based Costing system seldom touched the topic relates to the integration of Activity-based Costing system and other costing systems .This study has taken an IC package firm as an example to show how a company imports Activity-based Costing system to integrate with other costing system. With the result of analysis, it is expected to help the implementation of system when a company imports Activity-based Costing system . The main findings are as follows: 1. Due to keen competition and numerous kinds of products, traditional cost can not meet the requirement of management . It is suitable to import integration of Activity-based Costing system and standard costing for IC package firm. 2. Compare with integration costing system, tradition costing system has been overestimated at low price, great quantities mature products; But underestimated at high price, few quantities new products. 3. The case result shows that, the integration of Activity-based costing system with standard costing system has better effects than traditional standard cost systems used at process improvement and performance measurements . 4. In the case, the company's project team suggests that in the industry which has dramatic market price change such as electronic industry, the integration of Activity-based Costing system and standard cost system should be performed better when Activity-based costing system can integrate with Target costing system ,as a result, the competitive ability can be increased.