製藥業的成本會計評估研究─ 一個ABC成本制度的應用;A study of the cost accounting practice in a pharmaceutical company - An application of the Activity-based Accounting approach

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题名:	製藥業的成本會計評估研究─ 一個ABC成本制度的應用;A study of the cost accounting practice in a pharmaceutical company - An application of the Activity-based Accounting approach
作者:	陳建榮;Chian-jung Chen
贡献者:	資訊管理學系碩士在職專班
关键词:	作業基礎成本制;製藥業;Pharmaceutical Industry;Activity-Based Costing
日期:	2003-06-14
上传时间:	2009-09-22 15:22:11 (UTC+8)
出版者:	國立中央大學圖書館
摘要:	近來台灣製藥產業競爭環境丕變，尤其健保制度未臻完善，制度不斷調整，諸如醫藥分業、合理門診、總額預算等制度，再再都嚴重衝擊產業生態。而發展除囿限於健保政策外，加入WTO後更面臨到全球化之壓力，政府為提升製藥產業競爭力而頒布實施cGMP，使得生產成本攀升。加上市場供過於求，造成競爭者削價競爭。在此環境下，正確的成本就顯得非常重要，並須致力於提高生產力、消除無附加價值之作業；我們也必須清楚知道產品缺乏競爭力的原因，那些客戶才是對公司有價值的客戶。作業基礎成本制度已成為提升企業競爭力的工具，其可提供傳統成本制度所無法提供三大構面的資訊，作業基礎成本制度提供了持續性改善及績效評估的資訊，得以進行作業基礎管理。本研究以個案研究的方式，探討作業基礎成本制度應用於製藥產業的效益，研究的目的有下列三點：一、了解個案公司現行成本制度。二、設計一套適用於製藥產業的作業基礎成本制度。三、比較作業基礎成本制度與傳統成本制度的結果，了解差異原因及效益。四、提出改善成本的管理建議。本研究之結論如下：一、作業基礎成本制度可較傳統成本制度提供精確的成本資訊，管理當局將可避免因錯誤的成本資訊而導致錯誤的決策。二、作業成本制度依據資源與作業的特性計算成本，使得產品的獲利程度產生重大的變化，避免傳統成本制度成本扭曲的現象。三、作業成本制度發現產品在舊成本制度下設定成本偏高，透過這些資訊可協助管理者重新制定產品價格及市場策略。四、產品與客戶的價值被重新定位，生產流程及服務基準將依作業基礎成本制度之資訊加以改善。 The pharmaceutical industry in Taiwan has undergone rapid changes in the past decade due to the continuously renewal adjustments, policies, and regulations for a better and complete health insurance system, such as separation of prescribing and dispensing, reasonable load for outpatient service, and global budget. Furthermore, after entering WTO, in order to meet the high international pharmaceuticals standards, the government has set a new national quality standard, cGMP, which also leads to escalating production costs throughout the industry. However, as supply of pharmaceutical products outstripped demand, producers have to lower the prices to compete. Under these circumstances, deriving accurate cost estimation, improving production capability, reducing low-added-value products and effectively pin-pointing the most valuable customers, all play important roles to survival in this highly competitive environment. Activity-Based Costing system is a cost management approach, providing information in three aspects that cannot be achieved with traditional costing system. The system also provides information for continual improvements and performance evaluation, which effectively help basic activity management. This case study attempts to demonstrate how the Activity-Based Costing system can be applied, and its advantages in pharmaceutical industry. By means of case study, the following research topics are to be addressed: 1.Evaluation of the effectiveness of the existing cost system of the target firm. 2.Design of a new costing process based on the Activity-Based Costing approach. 3.Comparison between the traditional costing and ABC system. 4.Recommendations for cost improvements. The main finings are as followings: 1.ABC system outshines the traditional costing system by providing more accurate costing information, which effectively avoids inappropriate decisions. 2.Computing costs according to resources and specific activities, ABC system alternates the estimated profitability of target products, keeping off misdirection made by the traditional costing system. 3.ABC system clarifies production costs of all activities, which helps reestablish prices and market strategies. 4.Repositioned product and customer valuation leads to an improved production process and service base line.
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