應用機能展開法建立快遞服務業作業基礎成本模式之研究

Abstract

在世界各國生產事業密切結合的時代，國際快遞業為當今社會的重要的服務業，準確的衡量營運成本是服務業經營的基本要件，但是由於快遞業的複雜作業型態增加衡量營運成本上的困難，作業基礎成本制度(Activity-Based Costing, ABC)的概念，被認為可以較合理的分攤複雜的作業成本至服務性產品項目，進而瞭解服務性產品的成本分佈，使得成本控管得有效的掌握。 作業基礎成本制度主要三項元素是：作業(activity)、資源(resource)、成本動因(cost driver)，然而卻並沒有提供明確分辨辦法。其中建立完整的作業項目是使用作業基礎成本制度的首要工作，但是快遞業的作業項目十分的瑣碎，增添了施行作業基礎成本制的難度。 因此，本研究提出透過品質機能展開法(Quality Function Deployment, QFD)的機能展開特性，藉由少數涵蓋整個作業流程的主要作業逐層展開以得到完整的細部作業，同時透過所建立的矩陣對應出作業所消耗的資源，並以作業基礎成本的概念建構快遞業作業基礎成本計算的公式，完成快遞業的作業基礎成本分析。 根據本研究的結果與文獻比較得知，機能展開法不僅可以有效的建立作業流程同時也能對應出作業所耗用的資源，可以避免在建構的流程中發生遺漏的情形，進而造成成本的估算錯誤。對於服務業在實行作業基礎成本制度時提供了一個有系統而且有效率的辦法。

The accurate evaluation of production costs has become absolutely essential for companies today. The production cost in service industry is very hard to measure because of its business operation type. The concept of Activity-Based Costing (ABC) has provided a solution for allocating indirect costs. It is a widely used and effective analysis method for many kinds of industries. The basic three elements of activity-based costing are activity, resource, and cost driver. But it does not propose general criteria for identifying. To build up the full production process is the most important thing of using ABC. However, the service processes of the express industry are very trivial and increase the difficulty of applying ABC to the express industry. The study proposes a method to establish the activities of express industry by using Quality Function Deployment (QFD). Based on its layer structure expansion characteristics, we can use simply classified major activities to cover whole operation process step by step. The actual application of express industry is to build completed and detailed operation process. By using the concept of ABC, we can construct the formula of express industry to accomplish the analysis of service costs. According to the comparing result of this thesis and other literatures, it can not only construct the operation process but also reflect the resources consuming of relative activities. It can prevent the miscalculation during the complex operation process and improve the mistakes of cost estimation. In summary, QFD can provide a systematic analysis and effective method to service business.