物件導向系統分析法在作業成本系統上之應用

Abstract

本研究之主要目的在結合資訊系統與管理會計理論。本文首先分析物件導向理論還用於系統分析之特色與此軟體工程理論之優點，而後說明如何連用物件導向系統分析法以設計一個自動化的整合性作業成本系統。作業成本會計制度乃一套強調自生產及提供產品所需之作業活動成本動因的角度，以計算產品成本之管理會計方法。在作業成本制度下，成本分析的基礎除了傳統與產量有關的成本動因，如直接人工、直接原料與路器小時外，尚包括其他與產量無關之成本動因，例如訂貨次數、運貨次數等。作業成本系統的資料與系統功能包括被雜的物件或個體。本研究分析作業成本系統電腦化的結構與功能，並說明物件導向分析法應用於設計作業成本系統之過程與其優點。

ABC system is a system of product costing. It emphasizes costing activities that are performed to produce and deliver the products. The cost drivers, or allocation bases, are used as a measure of the quantity of activity consumed on the products. ABC systems use many allocation bases, including traditional volume- related drivers such as direct labor, material and machine hours, and non-volume-related drivers such as number of times setup, number of times ordered, and number of times shipped. ABC data and operations performed on them and the need to consider complex objects as single entities have led to the view that the object-oriented approach might be better suited to the analysis and design of the ABC system. This research attempts to integrate theories of managerial accounting and information systems. The paper explores the structure and behaviors of ABC costing data and what the object-oriented analysis methodology has to offer. Its application in the design of the automated ABC costing systems is demonstrated throughout the paper.