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題 名 | 作業成本制於營造業工程成本分析與控制之應用探討=Applying Activity-Based Costing to Cost Analysis and Control in Contractors Industry |
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作 者 | 蔡文賢; 謝浩明; 邱文玲; | 書刊名 | 中山管理評論 |
卷 期 | 6:3 民87.秋 |
頁 次 | 頁857-877+760 |
分類號 | 494.762 |
關鍵詞 | 作業成本制; 作業成本管理; 營造業; Activity-based costing; ABC; Activity-based management; ABM; Contractors industry; |
語 文 | 中文(Chinese) |
中文摘要 | 作業成本制(ABC)係用以改善傳統成本會計在製造費用(間接成本)分攤上過分粗 略的缺點,而以作業成本制所產生之作業暨成本資訊來輔助作業的改善與管理的執行,則 稱為作業成本管理(ABCM或ABM)。目前ABC與ABM之應用已由製造業擴充至服務業、非營利 組織及政府機構,但在營造業則尚無應用實例。本文之目的即依據營造業的特性與成本結 構,而提出營造業工程成本分析之ABC成本分派架構,並以一應用實例來說明傳統方法與 BC方法所計算之成本的差異。此外,本文亦探討ABM在營造業之應用層面。 |
英文摘要 | Activity-Based Costing (ABC) is developed to improve the accuracy of overhead (indirect) cost allocation in traditional cost accounting. Activity-Based Cost Management (ABCM) or Activity-Based Management (ABM) is the technique of using the activity and cost information derived from ABC to aid in activity improvement and management. Currently, the applications of ABC and ABM have been extended from manufacturing industries to service industries, non-for-profit organizations, and governmental units. However, the application of ABC and ABM in contractors industry has not been found. The purpose of this paper is to present the ABC model of cost analysis in contractors industry according to the characteristics and cost structure of contractors industry. A practical example is used to compare the difference between cost data calculated from traditional method and ABC method. In addition, this paper discusses the uses of ABM in contractors industry. |
本系統中英文摘要資訊取自各篇刊載內容。