精密加工產業以生產流程為基礎實現作業基礎成本制之個案探討

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题名:	精密加工產業以生產流程為基礎實現作業基礎成本制之個案探討
作者:	馮思維;Feng, Shih-Wei
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	作業基礎成本制;精密加工;Activity-Based Costing;Precision Machining
日期:	2024-12-13
上传时间:	2025-04-09 17:33:55 (UTC+8)
出版者:	國立中央大學
摘要:	現行台灣精密加工產業在世界上佔有一席之地，高精密度成為台灣掌握之技術，但在日益激烈的競爭和複雜的市場環境及面臨中國大陸製造成本低於台灣，且全球化通膨造成物價上漲之課題，台灣精密加工產業該如何有效提高競爭力及生產力來降低製造成本，是公司實現永續經營及成功獲利之關鍵核心問題。本研究以一個中小企型製造業為例，探討現有成本制度與作業基礎成本制(Activity-Based Costing，ABC)兩種分析方法之差異，並從中整合兩個方式來優化個案公司的生產流程，並結合財務會計之觀點找出可以更有效的生產流程方式及成本分配方法，從而降低浪費、提升公司價值。本研究個案公司主要產品為精密加工之模具、模仁、襯套、模板、零件等，但產品特性為單一客製化生產，需仰賴人員操控精密機台之技術及經驗，於各工站來回製作，因此各工站間如何有效管理，才能讓效率極大化節省公司成本，不讓成本異常波動，此為個案公司目前面臨之問題。最後，本研究發現，通過導入作業基礎成本制（ABC）以補充現有的成本制度，能夠將成本分配更精確，並有效將銷管費用納入成本計算基礎中，且更能體現產品實際成本。總體而言，本研究的結論及改進建議，有助於個案公司在激烈市場競爭中找到更具成效的成本控制和管理策略，從而實現永續經營與穩定獲利的目標。 ;The precision machining industry in Taiwan holds a significant position globally, with high precision as a key technological advantage. However, in the face of intensifying competition, a complex market environment, and the challenge of lower manufacturing costs in China, coupled with global inflation driving up prices, enhancing competitiveness and productivity to reduce manufacturing costs has become critical for Taiwan’s precision machining industry to achieve sustainable operations and profitability. This study examines a small-to-medium-sized manufacturing enterprise to explore the differences between the current cost system and Activity-Based Costing (ABC). By integrating the two methods, the study aims to optimize the case company′s production processes and, from a financial accounting perspective, identify more effective production methods and cost allocation strategies to reduce waste and enhance company value. The main products of the case company are precision-machined molds, mold cores, bushings, templates, and parts. Due to the customized nature of these products, they rely on the skills and experience of personnel operating precision machinery across various workstations. Effective management between these workstations is essential to maximize efficiency and reduce abnormal cost fluctuations, a primary challenge for the company. In conclusion, this study finds that introducing Activity-Based Costing (ABC) to supplement the current cost system enables more precise cost allocation and effectively incorporates sales and administrative expenses into the cost basis, reflecting the actual product cost. Overall, the study’s conclusions and recommendations assist the case company in finding more effective cost control and management strategies to achieve sustainable operations and stable profitability in a highly competitive market.
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