國內大型會計師事務所採用作業基礎成本制之影響因素

Abstract

由於國內大型會計師事務所面臨的競爭環境的轉變，因而需依不同客戶所需求的服務業務品質及成本結構的差異化，視所提供之業務服務能為顧客創造多大的價值，訂定一個合理的服務價格。作業基礎成本制（ABC）是近年來管理會計實務上的重要發展之一，透過此制度將可減少服務成本的扭曲，以利管理者做較佳的定價。 近年來國內曾有許多研究者進行ABC 制度規劃與實施的相關研究，然而沒有研究針對影響會計師事務所ABC 制度採用與否的原因進行探討。因此，本研究透過創新擴散理論與管理會計等相關文獻的瞭解，希望達成下列研究目的： 1、瞭解國內會計師事務所採用ABC制度的現況。 2、瞭解國內會計師事務所對於採用ABC制度的態度。 3、瞭解哪些因素是影響國內會計師事務所採用ABC制度因素。 本研究共分五章，第一章簡述研究之動機與目的；第二章針對研究相關理論進行文獻探討；第三章說明研究架構與研究方法；第四章進行個案訪談及相關命題驗證；第五章為研究結論與建議。研究以個案訪談的方式進行，針對國內四大會計師事務所進行訪談，研究歸納出下列研究發現： 1、目前國內前四大會計師事務所皆已採用ABC制度來作為提供業務成本資訊的最佳成本制度。 2、在產業環境中服務價格競爭越激烈、提供客戶不同業務服務而收取不同公費之情況及主要競爭者已實施ABC制度者越多，會使會計師事務所對採用ABC制度之意願增強。 3、在經營特性業務種類日趨多樣及複雜化、績效衡量或獎酬制度在設計上已考慮成本分攤因素、能夠瞭解實施ABC制度後所能達成效益越高，會使會計師事務所對採用ABC制度之意願增強。 4、在ABC特性上能提供客戶更精確之服務成本資訊、能很快顯現出實施後成果效益、若能提升其在產業間或顧客間之企業形象，再加上若ABC制度之發展已相當成熟且顧客亦認同此衡量成本方式，會使會計師事務所對採用ABC制度之意願增強。

The domestic largest CPA firms have faced changes in the competitive environment, hence they have to determine reasonable prices of their services in accordance with different clients’ needed service qualities and differences in cost structures. The Activity-Based Costing (ABC) is one of important developments in management accounting practices in recent years. Through implementation of this costing system, inaccuracy of service costs will be reduced so that managers can determine better prices for their services provided. There are many scholars developing researches about planning and implementation of ABC in recent years. However, they are not developing any research about factors relating to whether CPA firms implement ABC. As a result, this research will achieve the following objectives through uses and understandings of innovation diffusion and articles related to management accounting: 1.to understand the current status of domestic CPA firms’ implementation of ABC. 2.to understand the attitudes of domestic CPA firms towards the implementation of ABC. 3.to understand what factors are to affect domestic CPA firms on their implementations of ABC. The research is divided into five chapters. The first chapter is to briefly describe the research’s incentives and objectives; the second one is to discuss about the relevant theories through uses of articles; the third chapter is to explain the research structure and methodologies; Chapter four is to show the processes and results of individual case interviews and relevant proofs; and Chapter five, the last chapter, is the conclusions and recommendations of this research. The interviews in the research were carried out by individual cases, and the four domestic largest CPA firms were interviewed. The research has summarized the following findings: 1.At present the four domestic largest CPA firms have implemented ABC as the best costing system to provide the information of sales costs. 2.The more intensive the competition of service prices, the more often the pricing is based on different types of services provided, and the more major rivals have implemented ABC, resulting the stronger CPA firms’ willingness to implement ABC. 3.CPA firms’ willingness to implement ABC will become stronger when the types of service sales have become diversified and complicated, performance evaluations or rewarding systems have taken into account cost sharing, and they have understood the higher effectiveness achieved by the implementation of ABC. 4.If ABC’s characteristics can provide clients more accurate information about service costs and quickly show the effectiveness after implementation, the CPA firm’s industrial image can be raised and improved among industries or clients, and more over, if ABC’s development has become very matured and clients also agree upon this costing method, it will make CPA firms’ willingness to implement ABC stronger.