作業基礎成本制應用在精密洗淨業之個案研究

Abstract

作業基礎成本制（ABC）是管理會計的一種方法論，是為了更精確估算產品的製造成本而被發展來分攤製造費用。過去的研究大多集中在應用ABC到各種不同的行業，而很少研究如何改善或改良ABC方法。除了傳統做法之外，這篇論文提出一個ABC的改良版本（enhanced ABC），相較於過去的ABC方法，能更精確地分攤製造費用。 改良式ABC有兩個新想法。第一，製造費用被分攤到作業的是交易而不是帳戶。實務上，製造費用的帳戶包含各種類型的製造費用的交易，這些交易被計入同一個帳戶但實際上包含多個不同的成本動因。因此，在一個異質的製造費用的帳戶中分攤每一筆交易將產生更精確的分攤結果。第二，製造費用分攤至作業後，再進一步劃分為四種類別，每一類別都使用其特有的成本動因。 這篇論文應用改良式ABC的方法論在一家精密洗淨公司。利用現行歸屬方法、傳統ABC方法和改良式ABC方法的結果相互比較，研究結果顯示改良式ABC法顯著地優於其它兩種方法。

Activity based costing (ABC), a methodology in managerial accounting, was developed for allocating manufacturing overhead (MOH) in order to evaluate manufacturing costs of products/services more accurately. Most prior studies focused on the application of ABC to various industries, and few of them investigate how to improve or enhance the ABC methodology. Aside from the traditional track, this thesis presents an enhanced version of ABC (enhanced ABC), which intends to allocate MOH more accurately than prior ABC methodology. The enhanced ABC methodology includes two new ideas. First, MOH transaction rather than MOH account is allocated to activities. In practice, an MOH account may include various types of MOH transactions, which are aggregated into one account but in fact have different cost drivers. Therefore, allocating each transaction in a heterogeneous MOH account will yield more accurate allocation results. Second, the MOH allocated to an activity is further classified into four types, where each type uses a particular cost driver. The enhanced ABC methodology is applied in a precision cleaning company. Application results of using a simple allocation method, using the traditional ABC method, and using the enhanced ABC method are compared. Results revealed that the enhanced ABC method significantly outperforms the other two methods.