作業基礎成本制於滾珠軸承製造廠之應用

Abstract

台灣之軸承產業近年來面臨國際激烈的競爭，相較一些國際知名大廠，台灣軸承產業只能壓低軸承的價格來與其競爭，為了讓軸承之製造成本降低，企業需要ㄧ套精準的成本會計制度來衡量成本，以往使用之傳統成本會計因為大環境的改變，已經無法滿足企業之需求，市場上需要一套更精準的成本會計制度。 作業基礎成本制（Activity-Based Costing, ABC）可以解決以上問題。ABC包含兩階段，第一階段為將資源依資源動因歸入相關作業，形成作業成本中心，第二階段為將依作業動因歸入相關之產出。「產出」在ABC中，指的是產品、服務或顧客。而ABC在成本分攤的過程中，將各成本依分攤的特性歸類於四種層級，分別是單位層級、批次層級、產品支援及廠務支援層級。在建立ABC成本模式後，企業還需進一步使用作業基礎管理制（Activity-Based Management ,ABM）來執行產品定價、產能規劃及預算管理等重大決策。ABC能藉由較具效率的成本估算法以改良傳統會計成本制度的分攤架構，以期花費最低的生產成本，創造最高之附加價值，提升企業競爭力。 本研究分兩階段:第一階段為針對ㄧ滾珠軸承工廠建構ABC成本模式，以了解產業特性、產品製造流程、製造費用分攤等解影響產品成本的原因；第二階段為分析ABC所建立之成本資訊，藉由分析成本資訊的過程中，發現成本是否有不合理之現象，並設法改良不合理之成本，達到ABM之目的。 由本研究分析作業基礎成本之結果發現，軸承大部分之成本集中在單位及批次層級作業上，經分析後，發現人工費用或許有改善的空間，本研究即設計ㄧ套 改良成本之步驟，改良此項成本以降低軸承生產成本。

Taiwan bearing industries are facing the international competition in recent years, the only thing that Taiwan bearing industries can do to compete other international name brands is to reduce the manufacturing costs. Therefore, the enterprises need an accurate costing system to measure costs. But, as the environment changes, the traditional costing system cannot satisfy enterprises anymore. The enterprises need one costing system which is much more accurate and efficient than traditional costing system. Activity-Based Costing(ABC) can solve the upper mentioned problems. ABC includes 2 stages: The first stage is to attribute resources into related activities, then become cost pool ;the second stage is attribute activity drivers into outputs. Outputs here means products,services or customers in ABC. ABC classifies costs by 4 different levels, which are unit level,batch level,product sustained and facility sustained. When completing ABC module, the enterprises have to use Activity-Based Management(ABM) to execute published prices of products,manufacturing plans and budget management, etc…some important decisions to achieve the purpose of using the lowest cost to create the highest profit, most of all, make enterprises competitive. This study includes 2 stages: The first stage is to implement ABC in a real bearing factory, realize how products’ costs differ by industrial characteristics,manufacturing process and attributions of manufacturing costs；The second stage is to analyze the ABC costing to sure the ABC costs are reasonable and improve the unreasonable costs, to achieve the ABM purpose. From the result of this study, knowing that most of the bearing cost is in the unit and batch level and after analyzing the cost, the result reveals that maybe the labor cost can be improve, this study then designs a process to improve that cost.