採行作業制成本管理制度對產品成本、品質成本與附加價值之影響--某民生用品製造公司之個案研究

• Main Author: 張簡仕豐
• Other Authors: Wu, Anne
• Format: Others
• Language: zh-TW
• Published: 2003
• Online Access: http://ndltd.ncl.edu.tw/handle/10707563125470398287

碩士 === 國立政治大學 === 會計研究所 === 91 === Abstract In recent years, manufacturing companies in Taiwan have been looking for the ways to raise their competitiveness while encountering the challenges from their global competitors. Porter (1985) maintains that competitiveness comes from the internal value activities in an enterprise. Form this point of view, we can infer that management accountants can help enterprises raise their competitiveness by providing value activity-related information. In the field of management accounting, the development of activity-based accounting management (ABC/M) conforms to the opinion above. However, contrasting to the commonly practical implementation and the abundant researches abroad, we rarely carry out the system in practice domestically. This could attribute to the deficiency of the related researches which makes the companies in lack of cognizance of the effect of the system. Therefore, this study focuses on the effects of ABC/M implementation in an enterprise on cost, cost of quality (COQ) and value-added respectively through field study and empirical method. Briefly, empirical results of this study reveal that ABC/M provides managers assistance in cost-reduction decision. As for the effect of ABC/M implementation on COQ, it is found that after adopting ABC/M, the enterprise invested more on preventive activities to raise overall quality level in manufacturing process, but that its inspective cost remained the same under the quality demands from its customer. Internal failure cost, moreover, increased in the initial stage of practicing ABC/M due to the completeness of auditing and checking system. With reference to value-added, after the company implementing of ABC/M in that company, the cost of value-added and necessary activities cost to total cost increased and the cost of non-value-added and unnecessary activities to total cost decreased. This signifies that managers would center on improving and adjusting non-value-added and unnecessary activities, and then get improvement on manufacturing process. Besides, the raising of the non-value-added but necessary activity-based cost in the initial stages may result from the ABC/M project leader’s imposition of increasing some auditing and checking activities aiming at making the new system operate properly in the early days. Conclusively, the influences of ABC/M on cost, cost of quality and value-added can be inferred from the study. To the studied company, it is suggested to promoting the system to a broader range of departments in controlling cost and analyzing value-added. And, for ABC/M providing some objective evidence of quality management to the company, we propose the enterprise continuing analyzing the cost and paying attention to the connected performance in order to realize the effectiveness of putting in preventive cost, evaluating the possibility of decreasing the cost of quality and lowering its internal failure cost at the same time. The company’s adopting the standard costing system and organizing an elastic and efficient ABC/M software are also included in our suggestions. Finally, the author has some suggestions to the further studies: cover other non-financial manufacturing measures into manufacturing performance scope, contain other intangible benefits into research, involve other departments into study, and extend the research period.