以作業基礎成本制為基礎之本土快遞公司經營決策之研究

Abstract

在面對國際的快遞公司的市場競爭，本土的快遞公司是否就因為資源上的不足而無法與之匹敵，而或是因為規模不大，投入的資金不需要太多，反而使其獲得成本上的優勢？如何分析計算本土的快遞作業成本，進而增加其原有的優勢，簡化其資源不足的劣勢，使其能在市場強烈的競爭下，謀取最大的利潤，為一值得研究的課題。 本研究的目的有三項，首先，根據個案公司的作業情況，期單位成本能夠較為正確反映各項作業成本，因此本研究將建構Cooper和Kaplan的提出的作業基礎成本 (Activity based costing; ABC) 模式。其次，分析所建構之作業基礎成本模式，由其作業內容與成本，可以揭露公司的整體營運內部的流程缺失，以期將不合理的作業透明的呈現出來，發現公司內外部作業的缺失，進而提出改善方法。最後，分析經過改善後之作業基礎成本模式，與比較改善前後成本之差異，並討論整體之績效。 本研究結果發現，在單位層級、批量層級、產品支援層級以及營運支援層級等四個作業層級中，批量層級不僅佔整體成本比例最高，產品成本之間的差異也最高，春與夏季二季的成本較秋冬季的成本高出許多，除此之外，冷熱門服務線亦會造成成本的差異。經由作業成本分析後，本研究提出改善策略，合理的因季節與冷熱門調整服務線，降低產品成本差異，也將低了批量層級所佔整體成本的比例，使成本較為合理。

To face the competition in the global market, due to a lack of resources, does a local small international-express service company have competitiveness when compared to those well-known international big companies? Or, does a local company have more flexibility than those big ones because of the small investment? To establish an activity-based costing (ABC) model and analyze the cost distribution in activities is a way to understand how a local company can survive in such a competitive market, or to establish some management strategies to increase the competition of the company. This is an interested research topic. The purpose of this study is: 1. to choose a local international-express service company as an example, 2. to establish an ABC model proposed and analyze its cost distribution for each activities so that some management problems of the company would be investigated, 3. to propose some management strategies for the company to correct those problems, and, finally, 4. to evaluate the performance of the company after the corrections. After the ABC analysis, this study has the following finds: 1. 92% of unit cost is from the batch-level activities, 2. the cost differences among products are due to batch-level activities. 3. the spring and summer unit costs are higher than that of fall and winter, and 4. the busy degree of the service lines also causes the cost differences. Two management strategies are proposed after the ABC analysis. The service frequencies of some batch-level activities are adjusted the cost differences due to above reasons are thus reduced, and the unit cost is hence reduced too.