以流程導向的方法實踐作業基礎成本制與作業價值管理模式之 個案研究;Using Process-Oriented Approach to Realize Activity-Based Costing and Activity Value Management: A Case Study

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題名:	以流程導向的方法實踐作業基礎成本制與作業價值管理模式之個案研究;Using Process-Oriented Approach to Realize Activity-Based Costing and Activity Value Management: A Case Study
作者:	劉珈汝;Liu, Jia-Ju
貢獻者:	會計研究所企業資源規劃會計碩士在職專班
關鍵詞:	作業基礎成本制;作業價值管理;作業基礎定價;Activity-Based Costing;Activity Value Management;Activity-Based Pricing
日期:	2025-06-04
上傳時間:	2025-10-17 12:21:37 (UTC+8)
出版者:	國立中央大學
摘要:	本研究以台灣一家微型 UV-LED 封裝製造公司為個案，探討其如何從傳統分批成本制度(Job Order Costing)轉型為流程導向的作業基礎成本制度(Activity-Based Costing;ABC)，並進一步導入作業價值管理(Activity Value Management; AVM)以提升成本資訊的準確性與決策品質。面對產品多樣、客製化程度高、資源有限等營運挑戰，個案公司過去以人工工時分攤製造費用，無法反映不同產品實際消耗資源的差異，導致成本失真與資源錯置問題。本文依循 Kaplan 與 Cooper 所提出的 ABC 理論模型，並結合 Cokins提出的快速原型法，以低風險、漸進式的方式導入 ABC 制度；同時參考吳安妮教授的AVM 理論架構，建構涵蓋資源模組、作業中心模組、作業模組與價值標的模組的整合性制度設計。研究過程中，個案公司透過 ERP 與內部流程制度化基礎，盤點作業活動與成本動因，成功建立出符合自身營運特性的 ABC 系統與 AVM 管理報表。導入後，公司能更精準掌握各項產品與客戶的成本結構，進行價值分析與策略調整，並依據實際資源耗用與附加價值，制定合理的作業基礎定價(Activity-Based Pricing; ABP)模型。此制度轉型有助於企業在市場高度競爭、價格波動劇烈的環境中，做出具策略價值的經營判斷，實現組織效能提升與整體營運優化，對中小企業具有高度實務參考價值。 ;This study investigates the transformation of a small UV-LED packaging manufacturer in Taiwan from a traditional Job Order Costing system to a process-oriented Activity-Based Costing (ABC) system, and its subsequent implementation of Activity Value Management (AVM) to enhance cost accuracy and decision-making. The case company faces operational challenges including a highly customized product portfolio, limited resources, and increasing market competition. Its previous reliance on labor hours for overhead allocation led to cost distortion and inefficient resource deployment. Following Kaplan and Cooper’s ABC framework, this study applies Cokins’ rapid prototyping method to implement ABC in a lowrisk, iterative fashion. Moreover, the study adopts Professor Wu Anni’s AVM methodology to design an integrated system that includes resource modules, activity centers, process modules, and value object modules. With the support of ERP systems and standardized internal processes, the company systematically identified its activity drivers, mapped cost consumption patterns, and established a management reporting framework tailored to its production and organizational structure. As a result, the new system enables the firm to accurately evaluate product and customer profitability, identify value-adding versus non-value-adding activities, and improve cost transparency. The integration of Activity-Based Pricing (ABP) further supports strategic pricing decisions based on actual resource usage and customer demand. This process-oriented cost management transformation empowers the firm to respond flexibly to rapid market shifts, strengthens its pricing capabilities, and enhances its competitiveness in the UV-LED sector. The findings provide meaningful insights and practical guidelines for other small-to-medium enterprises seeking to modernize their cost management systems and align operational decisions with long-term strategic goals.
顯示於類別:	[企業資源規劃（ERP）會計碩士在職專班] 博碩士論文

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