ABC (Activity Based Costing)成本計算於台灣加工服務產業之應用和模組建置—以LS公司為例

Abstract

在過去爆炸成長的年代，許多公司基本上是沒有成本觀念的，只要產品能夠順利的完成，並且儘量改善，即可以賺到更多錢的成本觀念是唯一的成本觀念。但是新的競爭對手不斷出現，環境的要求改變，客戶成本持續降低，員工薪資成本不斷提升，都在在說明了不能夠再依照過去沒有成本觀念的想法進行管理。\nABC(Activity Based Costing)成本分析的模式是相當明確的，但是實際上因為成本和時間的考量，實際運用的狀況卻又相當少，本研究在ABC成本分析的架構上做更簡化、更適合台灣加工服務產業的變化，以求能夠幫助台灣加工服務產業更容易導入新的成本概念和計算模式，甚至在未來更能夠運用數據做更進一步的管理。

In the last 20 years in Taiwan, Milling and Grinding Industry has nearly no concept about cost calculating, since at those years, these industries are in seller’s market condition.\n They don’t really need to know the actual cost because of the high profits. Yet, things are changing now, more competitors, more salary cost, and stronger cost-down request from the clients. Hence, these industries are facing an even challenging condition. They will need a simple, low-cost, and effective cost calculating system.\n Activity-based costing system is proved effective in the past, yet not simple enough and quite expensive. This research works on how to simplify ABC system to make sure it’s good enough for milling and grinding industries. And expect these industries would be able to use Activity-based costing system in practice in the future, even more, to do actual data administration.