時間導向作業成本制度之應用：紙箱製造費用分攤的個案研究

Abstract

在製箱加工廠的製造成本中，傳統會計的直接成本(例如：原紙)計算較容易區分，而相對於間接成本(例如：印刷版材費用、油墨費用等)的分攤，則因為不考慮其成本動因，導致產生了費用交叉補貼的現象。問題常在於管理者將製程中所發生的費用，視為期間成本，把費用累積於部門後再做分攤，也因未考慮到訂單數的多寡或經濟批量等要因，而所產出的單位成本是失真的。 經重新認識了簡化過後的時間導向作業基礎成本制（Time-driven Activity-Based Costing，簡稱TDABC），能在製程自動化的趨勢之下，以簡易的方式實施成本動因的分析與計算，更提高了計算單位成本的準確性。 本研究最重要的收穫是以TDABC為基礎，導正紙箱製程中製造費用分攤的正確性，根據正確的成本數據，改善無獲利的產品群，以及提升整體業績的獲利率。後續計劃紙箱的成本標準模組化，並將延伸到檢討績效管理與組織行為，建構戰略成本與獲利模型，以利將成功的成本管理模式複製至中國各區現有的紙器廠。

The calculation of the direct costs such as paper expense from the carton box is easy to distinguish in the traditional accounting cost system. However, the indirect costs such as the cost of printing plates or inks are not so easy to allocate appropriately. The main causes are that manager does not consider its cost drivers when they allocate the indirect costs. Because they are typically understand the manufacturing process costs as the period costs, then the accumulated costs are unfairly divide by the department. Most of the time, they also fail to consider the quantities of the orders after the production calculation. As a result, a cost of cross-subsidization has always happen in the traditional accounting system. I have a chance to understand better about the Time-Driven Activity Based Costing (TDABC). The TDABC is much suitable in the automation industry after Mr. Kaplan had simplified the ABC system in 2004. Also the easier process improves the accuracy of the unit costs. The most important lesson that I have learned from the TDABC is that I have reprocessed the indirect costs from the manufacturing process correctly. I use the correct cost data to eliminate the unprofitable products. Furthermore, TDABC helps me to improve overall performance of profitability as well. I plan to extend the success TDABC model to review the performance management and the organizational behavior study. In the future, I also plan to facilitate the successful cost management to the existing paper carton plants in China.