納骨塔業者的成本制度、內控制度探討

Abstract

本論文以個案為架構，探討納骨塔業者的成本會計制度以及內部控制制度在本個案中之設計及應用。 鑒於國內的上市櫃的殯葬業者僅二家企業，當年個案公司財務長在推動公司IPO的時候，完全無殯葬業方面的參考資料可資借鏡，故萌生將自己過去走的路，整理集中在一起，一方面讓同業將來如果要申請上市櫃的話，在這二個方面有資料可以參考，也證明殯葬業不管是大型企業或者是小型企業，都可以正派經營，活得很滋潤。 本論文第三章，敘述個案公司的基本背景，以及將事業重心轉至納骨塔經營事業的緣由，也分析了當時的殯葬業的市場，以及殯葬業的基督徒市場，透過成本會計的分析，擬定了個案公司以及其重大子公司之間的總經銷營運模式，再加上正確的市場分析以及行銷策略，得以一舉轉虧為盈，達到獲利目標標準。 另外也敘述了在IPO審核期間的幾個與內控制度有關的比較有代表性 的問題以及解決方案。 本論文第四章，詳細的敘述了內控制度以及成本會計制度，不管鉅細靡遺，將所能收集到的資料全部彙總在一起，俾使讀者可以最少的精力取得最完整的資料。 本論文第五章，說明本研究論文的結論，以及建議企業的經營團隊在面對成本會計、內控制度上應該有的態度。

The major purpose of this thesis is to explore the design and application of the cost accounting system and internal control system of the Ashes Tower business through the case studies. Because there are only two domestic listing companies in funeral industry and he could not find the helpful reference information for IPO procedure. He tried to collect and organize the information of his own past IPO experiences. This information not only can be referred by the companies in the same industry but also to prove this industry can be well operated whether a large enterprise or a small enterprise. The third chapter described the background of the case company and the reason for transferring the business to the Ashes tower. It also analyzed the market of this area, specially the Christian market. Through the analysis of cost accounting and together with the correct marketing strategy, the case company was able to turn profitable and achieve the profit target. The fourth chapter of this thesis describes in detail the internal control system and the cost accounting system. Try the best to collect all the data together, so that the reader can get the most complete information very easy. The fifth chapter of this thesis explains the conclusions of this research paper and the attitude that the company's management team should be in the face of cost accounting and internal control.