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頁籤選單縮合
題名 | 以作業基礎制剖析產物保險業之成本=The Application of Activity Cost Method in the Fire and Marine Insurance Company |
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作者 | 馬嘉應; 張明芸; | 書刊名 | 企業管理學報 |
卷期 | 40 1997.03[民86.03] |
頁次 | 頁91-108 |
分類號 | 563.75 |
關鍵詞 | 作業基礎成本制; 產物保險業; Activity-based costing; Non-life insurance; |
語文 | 中文(Chinese) |
中文摘要 | 產物保險業屬服務業的範疇之一,自政府開放美商保險公司及國人申請新設保險 公司以來,我國保險市場己逐漸走向自由化及國際化所面臨的競爭環境已不似以往單純。在 目前競爭激烈的環境中,企業較難以提高售價來獲取利潤,唯有以降低成本的方式才能為企 業創造競爭優勢。由於產物保險業務之收入及成本的特殊性質,使成本及費用的節省成為產 物保險業能否在本業經營中獲利的特殊指標。在強調成本、費用節省之前,首先必須正確地 計算各部門耗費的成本及費用,尤其是成本、費用分攤基礎的選用足以反應成本之實際作業 耗用情況,而作業基礎成本制強調依據因果關係的成本動因來分攤成本,可使成本計算真實 地反映成本的運用消耗。本研究係運用作業基礎成本制的觀念,分析國內的一家產物保險公 司之現行成本費用分析制度。本研究發現於現行制度下相關費用成本科目 (如自用租金及郵 電費等 ) 之分攤計算有嚴重的扭曲現象。 |
英文摘要 | Since the foreign insurance companies enter the industry of Fire and Marine Insurance, this market becomes more competitive than ever. Restricted on the regulated selling price, Fire and Marine Insurance enterprises turn the performance evaluation on responsibility center system to face the higer pressure of competition. The accurate allocation of costs and expenses is the important factor on the performance evaluation. Activity-based costing method, focusing on the cost allocation in accordance with the causal relationship of cost drivers, makes the firms' performance evaluation useful. Taking a domestic Fire and Marine Insurance Company as a sample, this study is to examine the efficiency of current cost allocation system with activity-based costing method for the performance evaluation. The study finds that the cost allocation in current system seriously twists the base of the performance evaluation. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。