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題名 作業制成本和管理制度之研究-以P 印刷公司為例
Activity-based costing and management system
作者 陳建霖
Chen, Jian Lin
貢獻者 吳安妮
Wu, An Ni
陳建霖
Chen, Jian Lin
關鍵詞 作業制成本
管理制度
績效評估
會計
商業
ACCOUNTING
BUSINESS
日期 1993
1992
上傳時間 2-May-2016 15:15:51 (UTC+8)
摘要 作業制成本和管理制度是近年來美國廣為流行的管理會計制度。作業制成本法(ABC)
參考文獻 1.吳安妮，國際競爭環境下之管理會計革新與展望，第二屆會計理
論與實務研討會， 1990 年10 月。
2. 吳安妮， ABC 制度之精神:增進企業競爭力，會計研究月刊，
1990 年11 月， .pp.92-95 o
3. 吳安妮，作業基礎之成本制度法，會計研究月刊， 1991 年5 月，
pp.29-31 。
4. 吳安妮，作業制成本管理與品質成本制度之結合與運用，主計月
報， 1992 年4 月， pp. 49-54 0
5. 吳安妮，服務業之作業制管理制度─以會計師事務所為例，會計
研究月刊， 1992 年6 月， pp.17-24; 1992 年7 月， pp.59 一切。
6. 胡宏亮，平版印刷，印刷年鐘， 1988 年， pp.172-177 0
7. 柯榮順，印刷業成本質藹，會計研究月刊， 1992 年10 月， pp.27-
33 ; 1992 年11 月， pp. 34-37 0
8. 陳及幼，作業基礎管理制度(Activity-Based Management) 實施
情況之研究─以美商D 電腦公司為例，國立政治大學會計研究所
未出版碩士論文，民國八十一年。
9. 陳建霖&黃建銘，建立印刷業的成本會計制度，印刷會訊，
1993年6 月， 393 期， p p. 26-30 0
10. 陳維鸚，讓成本更精確的作業基礎成本法，會計研究月干IJ ` 1993
年5 月， pp.35-42 0
1 1.黃營杉，印刷經營管理的回顧與展望，印刷年鐘， 1988 年， p p.
102-107 0
12. 楊崑忠，台灣區印刷工業市場，印刷年鑑， 1988 年， pp. 160-16
3 0
13. 蔡蜂杰，高度自動化下的產物: ABC 制度之觀念與特色，會計研
究月刊， 1990 年9 月， pp. 80-83 ; 1990 年10 月, pp. 22-26 0
14. 羅福林&李興才，印刷工業概論， 1991 年，六版O
15. 嚴長庚，印刷品進出口之我見，印刷年鑑， 1988 年， pp. 80-83 0

二、英文部分
1. Artemis March,Robert S. Kaplan," Case Study -John
Deere Component Works (A) and (B)II Boston:
Harvard Business School Press, 1987.
2. Berliner, Callie, and James A.Brimson, eds.
Cost Managememt for Today`s Advanced
Manufacturing: The CAM-I Conceptual Design.
Boston: Harvard Business School Press, 1988.
3. Bonsack, Robert A.JIIDoes Activity-Based Costing
Replace Standard Costing?1I Journal of Cost
Management, Winter 1991, pp.46-47.
4. Borden, James P., IIReview of Literature on
ActIvity-Based Costing. II Journal of Cost
Management, Spring 1990, pp.5-12.
5. Brimson,James A., ”Activity Accounting” New York:
John Wiley & Sons, 1991.
6. ____ . II How Advanced Manufacturing Techno log i es
Are Reshaping Cost Management." Management
Accounting ,Mar.1986, pp.25-29.
7. Brinker, Barry J., ed. Emerging Practices in
Cost Management. Boston: Warren, Gorham & Lamont.
1991.
8. ____ .Handbook of Cost Management. Boston:
- Warren, Gorham &Lamont . 1992.
9. Cooper, Robin, "Activity.- Based Costing For
Improved Costing II Handbook of Cost Management,
Bl. Boston: Warren ,Gorham& Lamont .1992
10. ____ . II Does Your Company Need a New Cost System? II
Journal of Cost Management, Spring 1987; pp,45 _49.
11. ____ . "The Two-Stage Procedure in Cost
Accounting-Part One." Journal of Cost Managememt
Summer 1987, pp.43-51.
12. ____ . II The Two-Stage Procedure in Cost
Accounting-Part Two. II Journal of Cost Managememt
Fall 1987, pp.39-45.
13. ____ ." When Should You Use Machine-Hour
Costing?" Journal of Cost Management, Spring
14. ____ . "The Rise of Activity-Based Costing-Part
One: What is an Activity-Based Cost System?"
Journal of Cost -anagement. Summer 1988,
pp.45 - 54.
15. ____ . "The Rise of Activity-Based Costing-Part
Two: When Do I Need an ActiYity-Based Cost
System” Journal of Cost Management, Fa 11 1988.
pp.41-48.
16. ____ . "The Rise of Activity-Based Costing-Part
Three: How Many Cost Drivers Do You Need, and
How Do You Select Them?" Journal of Cost
Management.Winter 1989, pp.34-46.
17. ____ . "The Rise of Activity-Based Costing-Part
Four: What Do Activity-Based Cost Systems Look
Like?" Journal of Cost Management, Spring 1989,
pp.38-49.
18. ____ . "Implementing an Activity-Based Cost
System."Journal of Cost Management. Spring
1990, pp.33-42.
19. "Classification in Unit-Based and
Activity-Based Manufacturing Cost Systems."
Journal of Cost Management.Fall 1990, pp.4-14.
20. ____ . "You Need a New Cost System When ...... "
Harvard Business Review, Jan.- Feb.19S9
pp.77-82.
21. Cooper, Robin, and Robert S.Kaplan," The Design
of Cost Management Systems: Text, Cases and
Reading" New Jersey: Prentice-Hall Inc., 1991.
22. Cooper, Robin , Robert S. Kaplan, Lawrence S.
Maisel, Eileen Morrissey & Ronald M. Oehm,
" Implementing Activity - Based Cost Management
Moving from Analysis to Action II Institute of
Management Accountants ,1992.
23. ____ .”From ABC to ABM ", Journal of Management
Accounting, November 1991, pp.54 -57.
24. Heagy, Cynthia D. ,II Determining Optimal Quality
Costs By Considering Cost of Loss Sales."
Journal of Cost Management, Fall 1991 ,pp.64-72.
25. Hohner, Gregory ,II Managing the Flow of Quality
Information in Manufacturing . II Emerging Practice
in Cost Management, Barry J. Brinker, ed, 1990,
pp.377-3S1.
26. Foster, George, and Charles T.Horngren. IICost
Accounting and Cost Managememt in a JIT
Environment." Journal of Cost -anagement.
Winter 19S8, pp.4-14.
27. ____ .11 Cost Accounting---A Managerial Emphasis. "
Seventh Edition, 1991.
28. Harr, David J.,"How Activity Accounting Works
in Government. II Management Accounting, Sept.
1990, pp.36-40.
29. Howell, Robert A., and Stephen R. Soucy, “The
New Manufacturing Environment: Major Trends For
Management Accounting. II Management Accounting,
July 1987, pp. 21-27.
30. . "Cost Accounting in the New Manufacturing
Environment."Management Accounting. Aug. 1987,
pp.42-49.
31. Kim, Il-woon, II A Microeconomic Approach to quality
Cost Control II Emerging Practice in Cost Management,
Brinker, ed, 1990, pp.383-388.
32. Johnson,H. Thomas~"Activity-Based Information: A
Buleprint for Wor ]d-Class Information. II Management
Accounting, June 1988, pp.23-30.
33 . Johnson H. Thomas, and Robert S. Kaplan,
Relevance Lost: The Rise and Fall of Management
Accounting. Boston: Harvard Business School
Press, 1987.
34. Kaplan, Robert S.,"Accounting Lag-The
Obsolescence of Cost Accounting Systems. II In
The Uneasy Alliance:Managing the Productivity-
Technology Dilemma, Rim B. Clark, Robert H.
Hayes, and Christopher Lorenz, eds. Boston:
Harvard Business School Press, 1985.
35. _____ .IIIn Defense of Activity-Based Cost Management. 11
Journal of Management Accounting, November 1992,
pp.58-63.
36. ______ . 11 Yesterday I s Accounting Undermines
Production.IIHarvard Business Review, July-Aug.
1984, pp.6-1-66.
37. Dolinsky. Larry R. , Thomas E. Vollmann, II TransactionBased
Overhead Considerations for Product Design. 11
Journal of Cost Management, Summer 1991, pp.7-19.
38. Maisel, Lawrence S. , Eileen Morrissey, “Using Activity-Based
Costing for Improve Performance. II Handbook of
Cost Management, Boston: Gorham & Lamont, 1992, pp.B4
39. Lynch, Richard L., and Kelvin F. Cross ,”Performance
Measurement Systems ll Handbook of Cost Management ,
Boston: Warren, Gorham & Lamont. 1992, pp.E3.
40. Harwood, Marcus D. ,Michael R. Ostrenga, Terrence R. Ozan,
Robert D.Mellhattom, “The ERNST & YOUNG ---Guide to Total
Cost Management II, John Wiley & Sons, 1992.
41. Marrianne,Molinaro, Robin Cooper, IICase Study -Sentry
Groupll Boston: Harvard Business School Press, 1987.
42. McNair, C.J.;IInterdependence and Control:
Traditional vs. Actiity-Based Responsibility
Accounting. II Journal of Cost Management, Summer
1990, pp.15-23.
43. ____ . "Responsibility Accounting and
Controllability Network", Handbook of Cost
Management, Boston: Warren, Gorham & Lamont.
1992, pp E4-l.
44. Miller, Jeffrey G.,and Thomas VolIman, "The
Hidden Factory.IIHarvard Business Review,
Sept-Oct. 1985, pp.142-150.
45. Raffish, Norm ,Peter B.B. Turney, eds, "Glossary
of Activity-Based Management. II Journal of Cost
Management, Fall 1991, pp.53-63.
46. Rotch, William, “Activity-Based Costing in
Service Industries. 1I Journal of Cost 11anagement,
Summer 1990, pp.4-14.
47. Lloyd, Shelley P., HolBrook Hankinson, "Change
Management, II Handbook of Cost Management.
WGL,1992.
48. Shields, Michael P., and S. Mark Young, ”A
Behavioral Model for Implementing Cost`
Management Systems. "Journal of Cost Nanagement,
Winter 1989, pp.17-27.
49. ____ ."Behavioral and Organizational Issue. 11
Handbook of Cost Management, WGL, 1992.
50. Lammert, Thomas B., Rober Ehrsam, " The Human Element:
The Real Challenge in Modernizing Cost Management."
Journal of Management Accounting, july 1987, pp.32-37.
51. Greenwood, Thomas G., James M. Reeve, II Activity-Based
Cost Management for Continuous Improvement: A Process
Design Framework. II Journal of cost Management, Winter
1992, pp.22-40.
52. Turney, Peter B.B.,Common Cents: The ABC
Peformance Breakthrough. Hillsboro Oregon: Cost
Technology, 1991.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004354
資料類型 thesis
dc.contributor.advisor 吳安妮zh_TW
dc.contributor.advisor Wu, An Nien_US
dc.contributor.author (Authors) 陳建霖zh_TW
dc.contributor.author (Authors) Chen, Jian Linen_US
dc.creator (作者) 陳建霖zh_TW
dc.creator (作者) Chen, Jian Linen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:51 (UTC+8)-
dc.date.available 2-May-2016 15:15:51 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:51 (UTC+8)-
dc.identifier (Other Identifiers) B2002004354en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89200-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 作業制成本和管理制度是近年來美國廣為流行的管理會計制度。作業制成本法(ABC)zh_TW
dc.description.tableofcontents 第一章 　緒論…………………………………………………………………　１
第一節 　研究背景和動機………………………………………………　１
　一、研究背景……………………………………………………　１
　二、研究動機……………………………………………………　１
第二節 　研究問題………………………………………………………　２
　一、ＡＢＣＭ整體理論和觀念架構之探討……………………　２
　二、以個案研究的方式…………………………………………　４
第三節 　研究方法………………………………………………………　６
　一、以個案研究作為研究方法之原因…………………………　６
　二、個案研究的過程……………………………………………　６
第四節 　論文架構………………………………………………………　８

第二章 　文獻探討…………………………………………………………　１０
第一節 　ＡＢＣＭ可彌補傳統成本管會之不足……………………　１１
　一、成本管理會計的目的……………………………………　１１
　二、傳統管會的合宜性………………………………………　１１
　三、何時應改變成本會計制度………………………………　１３
　四、為何ＡＢＣＭ可以彌補傳統管會之缺失………………　１４
第二節 　建立作業制成本制度………………………………………　１８
　一、推行ＡＢＣ前的準備工作………………………………　１８
　二、如何建立一套完善的ＡＢＣ制度………………………　１９
　三、作業活動的決定…………………………………………　２０
　四、成本動因之選擇…………………………………………　２２
　五、分析成本項目……………………………………………　２３
　六、結合成本、作業和動因…………………………………　２５
第三節 　發揮ＡＢＣ管理的精神和特色……………………………　２６
　一、以ＡＢＣ為基礎，發揮ＡＢＭ的管理…………………　２６
　二、發揮ＡＢＭ的精神………………………………………　２８
第四節 　ＡＢＭ與其他新管會計數的結合…………………………　３１
　一、ＡＢＭ和品質成本結合…………………………………　３１
　二、ＡＢＭ和績效評估相結合………………………………　３３
第五節 　個案研究之文獻……………………………………………　３４
　一、美國的個案研究…………………………………………　３４
　二、國內的個案研究…………………………………………　３７
第六節 　文獻彙總說明………………………………………………　３８
第七節 　作業制資訊之限制…………………………………………　４０

第三章 　研究方法…………………………………………………………　４３
第一節 　研究方法……………………………………………………　４３
第二節 　研究對象的介紹……………………………………………　４４
　一、印刷業的重要性…………………………………………　４４
　二、印刷業目前面臨的國內競爭壓力………………………　４５
第三節 　ＡＢＣＭ在印刷業的適用性………………………………　４７
　一、ＡＢＣＭ適合於印刷業…………………………………　４７
　二、ＡＢＣＭ幫助解決印刷業面臨的問題…………………　４９

第四章 　個案研究…………………………………………………………　５０
第一節 　Ｐ印刷公司的介紹…………………………………………　５０
　一、Ｐ印刷公司簡介…………………………………………　５０
　二、Ｐ公司的組織結構………………………………………　５１
　三、Ｐ公司的內部作業流程…………………………………　５２
　四、Ｐ公司的成本結構………………………………………　５４
第二節 　建立作業制成本制度………………………………………　５７
　一、作業的決定………………………………………………　５７
　二、聯結成本、作業和成本動因……………………………　５９
參閱附錄二……………………………………………　１０４
　　附錄三……………………………………………　１１０
　三、ＡＢＣ和傳統成本法之比較……………………………　７１
第三節 　發揮ＡＢＭ的管理…………………………………………　７５
　一、增加效率和降低成本……………………………………　７５
　二、協助分析品質成本………………………………………　７９
　三、績效評估…………………………………………………　８３
　四、結論………………………………………………………　８８

第五章 　結論與建議………………………………………………………　８９
第一節 　結論…………………………………………………………　８９
第二節 　研究限制……………………………………………………　９１
第三節 　未來研究之建議……………………………………………　９３

參考文獻………………………………………………………………………　９４

附錄…………………………………………………………………………　１０３		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004354en_US
dc.subject (關鍵詞) 作業制成本zh_TW
dc.subject (關鍵詞) 管理制度zh_TW
dc.subject (關鍵詞) 績效評估zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) 商業zh_TW
dc.subject (關鍵詞) ACCOUNTINGen_US
dc.subject (關鍵詞) BUSINESSen_US
dc.title (題名) 作業制成本和管理制度之研究-以P 印刷公司為例zh_TW
dc.title (題名) Activity-based costing and management systemen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1.吳安妮，國際競爭環境下之管理會計革新與展望，第二屆會計理
論與實務研討會， 1990 年10 月。
2. 吳安妮， ABC 制度之精神:增進企業競爭力，會計研究月刊，
1990 年11 月， .pp.92-95 o
3. 吳安妮，作業基礎之成本制度法，會計研究月刊， 1991 年5 月，
pp.29-31 。
4. 吳安妮，作業制成本管理與品質成本制度之結合與運用，主計月
報， 1992 年4 月， pp. 49-54 0
5. 吳安妮，服務業之作業制管理制度─以會計師事務所為例，會計
研究月刊， 1992 年6 月， pp.17-24; 1992 年7 月， pp.59 一切。
6. 胡宏亮，平版印刷，印刷年鐘， 1988 年， pp.172-177 0
7. 柯榮順，印刷業成本質藹，會計研究月刊， 1992 年10 月， pp.27-
33 ; 1992 年11 月， pp. 34-37 0
8. 陳及幼，作業基礎管理制度(Activity-Based Management) 實施
情況之研究─以美商D 電腦公司為例，國立政治大學會計研究所
未出版碩士論文，民國八十一年。
9. 陳建霖&黃建銘，建立印刷業的成本會計制度，印刷會訊，
1993年6 月， 393 期， p p. 26-30 0
10. 陳維鸚，讓成本更精確的作業基礎成本法，會計研究月干IJ ` 1993
年5 月， pp.35-42 0
1 1.黃營杉，印刷經營管理的回顧與展望，印刷年鐘， 1988 年， p p.
102-107 0
12. 楊崑忠，台灣區印刷工業市場，印刷年鑑， 1988 年， pp. 160-16
3 0
13. 蔡蜂杰，高度自動化下的產物: ABC 制度之觀念與特色，會計研
究月刊， 1990 年9 月， pp. 80-83 ; 1990 年10 月, pp. 22-26 0
14. 羅福林&李興才，印刷工業概論， 1991 年，六版O
15. 嚴長庚，印刷品進出口之我見，印刷年鑑， 1988 年， pp. 80-83 0

二、英文部分
1. Artemis March,Robert S. Kaplan," Case Study -John
Deere Component Works (A) and (B)II Boston:
Harvard Business School Press, 1987.
2. Berliner, Callie, and James A.Brimson, eds.
Cost Managememt for Today`s Advanced
Manufacturing: The CAM-I Conceptual Design.
Boston: Harvard Business School Press, 1988.
3. Bonsack, Robert A.JIIDoes Activity-Based Costing
Replace Standard Costing?1I Journal of Cost
Management, Winter 1991, pp.46-47.
4. Borden, James P., IIReview of Literature on
ActIvity-Based Costing. II Journal of Cost
Management, Spring 1990, pp.5-12.
5. Brimson,James A., ”Activity Accounting” New York:
John Wiley & Sons, 1991.
6. ____ . II How Advanced Manufacturing Techno log i es
Are Reshaping Cost Management." Management
Accounting ,Mar.1986, pp.25-29.
7. Brinker, Barry J., ed. Emerging Practices in
Cost Management. Boston: Warren, Gorham & Lamont.
1991.
8. ____ .Handbook of Cost Management. Boston:
- Warren, Gorham &Lamont . 1992.
9. Cooper, Robin, "Activity.- Based Costing For
Improved Costing II Handbook of Cost Management,
Bl. Boston: Warren ,Gorham& Lamont .1992
10. ____ . II Does Your Company Need a New Cost System? II
Journal of Cost Management, Spring 1987; pp,45 _49.
11. ____ . "The Two-Stage Procedure in Cost
Accounting-Part One." Journal of Cost Managememt
Summer 1987, pp.43-51.
12. ____ . II The Two-Stage Procedure in Cost
Accounting-Part Two. II Journal of Cost Managememt
Fall 1987, pp.39-45.
13. ____ ." When Should You Use Machine-Hour
Costing?" Journal of Cost Management, Spring
14. ____ . "The Rise of Activity-Based Costing-Part
One: What is an Activity-Based Cost System?"
Journal of Cost -anagement. Summer 1988,
pp.45 - 54.
15. ____ . "The Rise of Activity-Based Costing-Part
Two: When Do I Need an ActiYity-Based Cost
System” Journal of Cost Management, Fa 11 1988.
pp.41-48.
16. ____ . "The Rise of Activity-Based Costing-Part
Three: How Many Cost Drivers Do You Need, and
How Do You Select Them?" Journal of Cost
Management.Winter 1989, pp.34-46.
17. ____ . "The Rise of Activity-Based Costing-Part
Four: What Do Activity-Based Cost Systems Look
Like?" Journal of Cost Management, Spring 1989,
pp.38-49.
18. ____ . "Implementing an Activity-Based Cost
System."Journal of Cost Management. Spring
1990, pp.33-42.
19. "Classification in Unit-Based and
Activity-Based Manufacturing Cost Systems."
Journal of Cost Management.Fall 1990, pp.4-14.
20. ____ . "You Need a New Cost System When ...... "
Harvard Business Review, Jan.- Feb.19S9
pp.77-82.
21. Cooper, Robin, and Robert S.Kaplan," The Design
of Cost Management Systems: Text, Cases and
Reading" New Jersey: Prentice-Hall Inc., 1991.
22. Cooper, Robin , Robert S. Kaplan, Lawrence S.
Maisel, Eileen Morrissey & Ronald M. Oehm,
" Implementing Activity - Based Cost Management
Moving from Analysis to Action II Institute of
Management Accountants ,1992.
23. ____ .”From ABC to ABM ", Journal of Management
Accounting, November 1991, pp.54 -57.
24. Heagy, Cynthia D. ,II Determining Optimal Quality
Costs By Considering Cost of Loss Sales."
Journal of Cost Management, Fall 1991 ,pp.64-72.
25. Hohner, Gregory ,II Managing the Flow of Quality
Information in Manufacturing . II Emerging Practice
in Cost Management, Barry J. Brinker, ed, 1990,
pp.377-3S1.
26. Foster, George, and Charles T.Horngren. IICost
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