應用作業基礎成本分析改善物流服務定價之研究- 以T公司居家修繕物流中心個案為例

Abstract

第三方物流業競爭力之體現主要為其服務之定價，而成本為影響定價決策之主要因素。物流營運成本結構與項目非常複雜，要全盤掌握並不容易；再者，因服務對象業種業態之不同，物流服務需求隨之有相當之差異，不同客戶對服務水準之認知與要求亦大不相同，物流公司針對各不同產業之客戶，需投入之服務資源也不一樣，因此物流服務市場上不易有客觀之行情價格可供定價參考。故物流公司在服務定價決策前，成本分析與預估為一項非常重要的工作。 由各相關文獻得知，作業基礎成本分析法(Activity-Based Costing)有助於更正確地分析各項成本並有助於定價決策，本論文以T公司居家修繕物流中心為研究對象，以作業基礎成本制為分析方法，蒐集最近期三個月之資料，採取二階段分攤程序，將整理後之資源成本分攤至十三個作業中心，然後將作業成本分攤至符合客戶要求之成本標的，目的為比較個案公司之現行定價與ABC成本之差異、對個案公司服務定價決策提供建議及對個案公司提出作業基礎管理改善方向與策略。 研究結果發現個案之現行服務定價與ABC成本有相當之差異，尤其退貨處理成本比定價高約三倍，另個案T公司對倉儲與運輸成本各佔50%之認知亦被推翻；經過ABC分析後，個案公司可更清楚地掌握其分項服務成本，據以當作服務定價決策之參考，但影響定價決策的因素不單是成本而已，尚有其它內外在環境或人為因素，ABC雖有助於定價決策但仍無法提供答案，因此可將ABC定位為決策支援之工具。 本論文最後提出結論與建議，提供實務界及學術界在思考物流成本分析、服務定價等相關問題時的一些參考。同時也提供一些未來可進一步研究的方向，本文認為調查影響物流業組織定價決策之差異、公用型物流中心之成本分析與定價、以作業基礎預算(ABB)預估服務成本、客戶服務需求之差異對物流成本之影響研究等，都是未來非常值得研究的議題。

The competitiveness of third party logistics provider is mainly represented by its service prices, and the cost is the dominant factor of influencing the pricing decision. Logistics operation cost structure and items are very complicated, it is difficult to grasp totally; Moreover, because of the discrepancies of principal’s industry or sales channel, logistics service demand have suitable difference thereupon, different customer's cognition of service level and request also differ widely. For the customers of variant industries, service resources needing to put into are different too. In market it’s not easy to survey the objective price for decision-making’s reference. So, for logistics service provider, the cost estimation and analysis become a significant job before making the price decision. Learnt by many relevant documents, the Activity-Based Costing approach contributes to the cost analysis and helping the price decision more correctly. This paper focus on T Company’s home center distribution center, analyze the related figures of the latest 3 months by using ABC method and by adopting two stages procedure for cost allocations. The resource costs are allocated to 13 activity centers, then activity costs are allocated to the cost objects which accorded with customer's request. The objective is to compare the current price to the ABC cost, make the suggestions for Company’s decision-making, and proposes based on ABM (Activity-based Management) the directions and strategies for improvements. There are suitable differences between current service prices and ABC cost that the result of study finds the case, especially the return handling cost is about three time high than existing price. In addition, the acknowledge of T Company that the transport and warehousing share respectively 50% of total handling cost, is rejected by this study; After ABC is analyzed, the case company can grasp its point of service costs more clearly , in order to regard as the reference which serves the decision of making prices, but the factor influencing decision of the price is not merely cost, still have it in the environment or human factor inside and outside other, although ABC helps the price decision but still unable to offer the answer, so we can orientate ABC as decision support tool. The conclusions and suggestions of this thesis offer practice circle and academia references in thinking the logistics cost analysis and the price making, etc. Offer the direction that can be studied further in the some futures too at the same time, this article think that investigate that different factors influence the logistics organization’s price-decision, the cost analysis and pricing of the public distribution centre, estimate the logistic cost by ABB (Activity-Based Budgeting) method, the study of the influences from client’s variant needs, etc. all topics that is worth studying very much in the future.