運用作業基礎成本管理制協助產品組合決策提升企業競爭優勢之研究—以C通訊設備公司為例

Abstract

摘要 在現今的競爭環境下，企業面臨前所未有的壓力，業者莫不思索如何提升競爭優勢以面對全球化競爭的挑戰。Michael E.Porter(1980)提出差異化與成本領導是競爭優勢的來源，並以價值鏈(Value Chain)活動來分析成本；而分析企業內部價值鏈最好的工具就是作業基礎成本制度(Activity-Based Costing, ABC) ，亦可稱為作業基礎管理制度(Activity-Based Management, ABM)。 本研究以個案研究方式探討個案公司如何採用作業基礎成本制度，來找出傳統成本制度下成本的失真、並進而探討生產作業組成與產品利潤的扭曲，最終再利用鯨魚曲線協助產品組合分析，並以不同產品組合決策對累積獲利的影響進行敏感性分析。 本研究之結論如下: 一、執行作業基礎成本制度可以改善原傳統成本制度所造成的成本與利潤扭曲現象。 二、執行作業基礎成本制度可以協助找出產品生產之瓶頸作業並進行改善。 三、作業基礎成本制度可以協助產品組合決策並進而提高獲利與市場之競爭優勢。

Abstract In recent years, companies in Taiwan have been looking for the ways to enhance their competitiveness while encountering the challenge from their competitors. Michael E. Porter (1980) demonstrates that competitiveness comes from the internal value activities in an enterprise. Form this point of view, we can infer activity-based costing to help enterprises increase their competitiveness. This study focuses on the effects of ABC/M implementation in an enterprise based on an analysis on product cost structure through field study. By using ABC/M, find out the distortion of the traditional costing system and analyze the cost and profit of product mixes. Finally, results of this study, the whale curve and the sensitive analysis, help managers to make the product mix decisions. Briefly, empirical results of this study are shown below: 1.After the company implementing of ABC/M, the distortion of the traditional costing system can be decreased. 2.ABC/M provides managers information to find bottlenecks and make an improvement on manufacturing process. 3.ABC/M can help enterprises raise their profits and competitiveness by providing value product mix information.