泰國是現今東南亞最大的塑膠（PVC）生產國，但是在資源回收等配套措施的表 現上卻正好相反。造成此情形的原因有很多，其中一個最重要的原因為成本核算系統 不夠準確，長久下來將造成公司無法持續營運。有許多研究人員和公司已經使用作業 基礎成本制度（ABC），藉此獲得準確的成本信息，這對管理而言是非常重要的一環， 甚至將會影響公司的收入。隨著時間的推移，由於ABC 的實施過程較為繁複，使用 ABC 系統的比例正逐漸下降。2004 年以ABC 系統的概念，創造出另一個新的成本核 算系統「時間驅動作業成本法」（TDABC），此系統可以克服傳統較為複雜的運算方式。 本論文研究目的是提供ABC 和TDABC 在實際操作的步驟與流程。另外，文中所採用 的數據與資料皆來自於泰國ㄧ家專門回收塑膠的公司。 Nowadays Thailand is the biggest PVC manufacturing country in South-East Asia.However, the performance in recycling was performed in an opposite way. One of the most significant factor influencing the poor performance in plastic recycling is lack of an efficiency costing system, which effect the ability to maintain company in long run. Many researchers and companies have implemented the Activity-Based Costing (ABC) system in order to acquire accurate cost information, which is crucial for the management decision and may also effect the company revenue. Along with time, the interest of ABC method is dramatically dropped due to the complexity in implementation process. In 2004, Time Driven Activity-Based Costing (TDABC), a new ABC concept, has been developed in order to overcome the complicated method of the conventional ABC. Therefore the objective of this thesis is to provide practical steps in developing and implementing ABC and TDABC methods. The data and information for the case study will be gathered from a selected plastic recycling company in Thailand.
