作業基礎成本制度在營業費用控管之個案研究：以半導體公司會計部門之應用為例

Abstract

台灣的製造業處於日益變動的經營環境，技術進步快速、市場競爭激烈，各種決策與企業的環境、組織及策略進行更密切且更快速的互動。為獲取競爭優勢，有效地達成策略目標是非常重要的，而成本管理對公司策略之達成扮演著相當重要之角色。 作業基礎成本制度是一套用來衡量產品成本、作業績效、耗用資源以及成本標的方法。其以生產產品或提供勞務所進行的作業為成本蒐集的中心，將所耗用的資源歸屬到各項作業上，再將作業成本依作業成本發生原因﹝成本動因，cost driver﹞歸屬到成本標的﹝cost object﹞。過去作業基礎成本制度多應用在製造成本的計算與控制，本研究之主題為針對半導體廠商將作業基礎成本制度應用在營業費用的控管，藉此了解該制度是否有助於行政單位改善作業流程、提昇作業績效、易作績效評估，避免人力資源的浪費以及作業程序的無效率，提昇營業部門資源之更有效運用。 本論文針對個案公司會計處實施作業基礎成本制的過程，以閱讀檔案資料和書面文件，並深入訪談相關主管及參與作業人員，分析其施行的方法與步驟，並舉出數項在普通會計部實施的實例，詳細探討作業基礎成本制如何應用在績效評估與作業流程改善，並獲得下列結論：1.實施作業基礎成本制度讓績效改善更彰顯，作業流程改善更具體。2.實施作業基礎成本制度，短期內會增加額外的人力與成本負擔。3.資訊系統的配合情形，影響實施成果。4.公司決策者是否大力支持與推廣，影響實施結果。

The industry in Taiwan is competing in a volatile business environment with fast-changing technology. In order to get the advantage position and achieve the strategic goal, the cost management is one of the key points to accomplish company milestone. Activities-Based Costing System is used to evaluate the cost of the product, the performance of the activities and the usage of resource for cost objects. Based on the activities in processing products or services, the resources are allocated to corresponding activities. Then, the costs are assigned to cost objects according to cost driver. In the past , most applications of Activities-Based Costing System are for the control of manufacturing cost. This study focuses on the control of operating expenses in the semiconductor industry. Using case study method, this paper analyzes the procedures step-by-step n executing the ABC system, and discusses some application in process re-engineering. We also find that: 1. ABC System can be used to improve the performance as well as the business process. 2.To exercise the ABC System, there are initial set up cost to be considered. 3. The support from Information Technology Department is critical for the implementation of ABC system.