作業基礎成本制應用於工業電腦公司之研究

Abstract

工業電腦應用於工業控制自動化領域的電腦產品，通常用於自動化、監控、資料收集等。工業電腦相較個人電腦，有較佳的耐用性、穩定性、工作溫度範圍、防塵防水等特性，以滿足各種應用場景，其應用範圍非常廣泛，例如在工廠、交通、機器人、醫療、航空等領域。 ABC（Activity-Based Costing）作業基礎成本制是一種管理會計方法，已被廣泛應用於企業的成本控制和績效管理中。本研究以A科技公司2020至2021的歷史交易資料，使用作業基礎成本法來計算不同產品的實際成本，找出實際可讓公司獲利的產業應用類別。進而分配有效資源來達到降低成本提升利潤的方法，改善企業獲利。通過本文的研究，我們可以更好地理解作業基礎成本制在工業電腦產業的應用，並為企業提供實用的管理參考和建議。

Industrial computers are computer products used in the field of industrial control automation, usually used for automation, monitoring, data collection, etc. Compared with personal computers, industrial computers have better durability, stability, operating temperature range, dustproof and waterproof, etc., to meet various application scenarios and have a wide range of applications, such as in factories, transportation, robots, medical, aviation and other fields. ABC (Activity-Based Costing) is a management accounting method that has been widely used in cost control and performance management of enterprises. This research uses the historical transaction data of technology company A from 2020 to 2021, uses the activity-based costing method to calculate the actual cost of different products, and finds out the industrial application categories that can actually make the company profitable. Then allocate effective resources to reduce costs and increase profits, and improve corporate profits.Through the research of this article, we can better understand the application of ABC in the industrial computer industry, and provide practical management references and suggestions for enterprises.