隨著環境的快速變遷，現今的跨國企業在原料市場及人工成本等方面皆面臨嚴苛的挑戰，因此，許多企業以購併作為企業發展的策略之一。購併可以擴大生產規模、降低成本、提高市占率及提升產業戰略地位，更可藉由綜效 (Synergy) 之資源整合達到利潤最大化。企業在面臨競爭時，成本的控制以及策略運用，是促使企業具有優勢的關鍵因素，而現代的管理會計強調標準成本制、預算管理及差異分析，進而提供管理層作為改善及績效評估之?考。因此，預算及標準成本是否適時、正確及完整地傳遞訊息甚為關鍵。本研究係以一個購併案的雙方公司之標準成本、預算及生產力差異分析作為探討，列出異同及優缺點，以提供個案公司本身及其他購併企業作為整合時之?考依據 。 As environment changes rapidly, modern multi-national corporations face more fierce challenges in the areas of raw material supply and labor costs than ever before. As a result, a number of companies pursue growth by mergers and acquisitions (M&A) activities, which help expand production and operational scale, reduce costs, increase market share, enhance the status of industrial strategy, and even maximize profits through synergies. Cost plays a major role, especially when a company tries to create competitive advantage in a very competitive environment. Modern managerial accounting emphasizes standardization of cost structure, budget management and variance analysis in order to provide management with information for improvement and performance evaluation. It is therefore crucial to provide budget and standard costs in timely, accurate and complete manners. This study examines the advantages and disadvantages for the two companies in an M&A case focusing on standard cost system, budget management and variance analysis of productivity. The suggestions proposed by this study are expected to benefit the case company as well as those who will go through mergers and acquisitions.
