頁籤選單縮合
題 名 | 作業基礎成本制度導入模式之建立與應用=The Development and Application of the Implementation Model for Activity-Based Costing System |
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作 者 | 楊明璧; 黃開義; 黃國忠; | 書刊名 | 大葉學報 |
卷 期 | 5:1 1996.12[民85.12] |
頁 次 | 頁93-112 |
分類號 | 494.762 |
關鍵詞 | 作業基礎成本制度; 成本動因; ABC分析; 管理會計; Activity-based costing system; Cost driver; ABC analysis; Management accounting; |
語 文 | 中文(Chinese) |
中文摘要 | 作業基礎成本制度,乃是近年來管理會計界最熱門的話題之一。隨著實務界實施經驗的累積及學術上深入探討與發展,作業基礎成本制度的功能已逐漸脫離產品成本計算的角色,而開始結合管理的觀念,進一步結合其他管理方法成為企業經營中相當重要的管理工具。然而,因為一般中小企業對作業基礎成本制度的理解不夠,且認為其資料收集和計算過程繁雜,因此,沒信心導入作業基礎成本制度。本研究建立一套作業基礎成本制度的導入模式,讓一般業者有所依循,研究中並以國內某鑄造廠為研究對象,試行本模式。我們發現除了可以縮短導入作業基礎成本制度的時間外,並且成本低,效果大。支持本研究所提之作業基礎成本制度導入模式,確實可行並有其效益。 |
英文摘要 | Activity-Based Costing system is one of the most popular management accounting topics in recent years. Since Activity-Based Costing system has been used in real would for many years, practitioners and accounting researchers have enough knowledge to improve the system. The role of Activity-Based Costing system has gradually shifted form pure product costing to incorporation of the concept of activity management, and has become a very important management tool. However, most of the medium and small companies do not have enough knowledge of Activity-Based Costing system, and all Activity-Based Costing systems implemented seems so complicated for them to use. Therefore, this study try to develop a model which would help these companies in implementing such a helpful management tool. In this study, we developed a model of implementing the Activity-Based Costing system, and applied this model to a local die casting factory. By applying the model, the factory took only three months to implement the Activity-Based Costing system, and the cost information system of the factory has been dramatically improved. |
本系統中英文摘要資訊取自各篇刊載內容。