作業基礎成本制之獲利分析 -- 以某油漆公司為例

Abstract

隨著全球化與自由化的浪潮，台灣的中小企業也面臨著前所未有的激烈競爭與快速改變；例如，科技的日新月異、客戶偏好的改變、價格競爭、以及客戶對產品及服務更高的要求等。在這樣一個新的環境裡，中小企業的管理階層能否獲得正確的成本資訊、了解其產品及客戶(或銷售管道)的獲利能力，以及能否快速的改善企業整體的獲利能力，都是決定這些企業是否能長期生存的重要決定因素。 本論文係以對一間油漆貿易公司進行個案研究，主要目的在 (1). 將作業成本基礎制應用在個案公司，以獲得正確的成本庫，並將成本依成本動因分攤到不同的成本標的，如產品及銷售管道上。 (2). 使用獲利分析的技巧，分析個案公司各產品及銷售管道的獲利性。 (3). 最後對個案公司提出改善獲利能力的建議，並希望提昇個案公司的長期競爭力。 依據本論文的研究，得出以下結論： (1). 作業基礎成本制度能夠較正確計算及反映產品及銷貨管道之成本。 (2). 作業基礎成本制能夠協助管理階層了解企業營運上的問題。 (3). 作業基礎成本制可以改善傳統績效評估的缺失。 (4). 作業基礎成本制可以協助改善獲利能力。 (5). 作業基礎成本制是提升企業獲利能力的根本，但最重要的還是管理階層對此制度的認識與了解，以及善用此制度之決心。

With the irreversible tides of globalization and de-regulation in the contemporary world, the small and medium enterprises of Taiwan are facing neck-breaking speed of changes and competitions, such as technology changes, price competition, changing customer preference, higher service requirements, and etc. Under this new environment, whether the managements of these small and medium enterprises can obtain accurate cost information of their products and services as well as understand the profitability of their products and distribution channels, and eventually improve the overall profitability of the company are the critical factors to determine the future of these enterprises. The thesis uses the methodology of case study on a paints company and aims to (1). Apply the concepts of activity-based costing to a paint trading company to first, obtain the accurate cost of its key activities, and then allocate the costs into difference cost objectives, i.e. products and distribution channels.

(2). Use the profitability analytical skills to understand the profitability of the company’s every products and distribution channel. (3). Make recommended actions to lift the profitability of the company and enhance its competitiveness in the long term. In pursuant to the studies in this thesis, following conclusions have been derived; (1). Activity-based costing can generate more accurate cost information on products as well as the distribution channels. (2). Activity-based costing can assist management in perceiving the managerial bottlenecks in the operations. (3). Activity-based costing can rectify the deficiencies embodied in the performance evaluation system. (4). Activity-based costing can help the company in improving its profitability. (5). Activity-based costing is the basis for improving the profitability of a company, however, the success of implementing this system lies on the basis of management’s understanding on this system as well as the management determination to effectively utilize this system.