蔡彥卿臺灣大學：會計學研究所羅凱元Lao, Kai-YuanKai-YuanLao2007-11-282018-06-292007-11-282018-06-292004http://ntur.lib.ntu.edu.tw//handle/246246/61796公用天然氣事業由於地區獨佔的特性，使其能運用獨佔地位獲取超額利潤，尤其當天然氣事業同時經營非受管制業務時，可能會因共同成本不當分配而造成交互補貼之現象，除此之外，多年來公用天然氣事業之供氣業務與裝置業務劃分不明，也產生了釵h問題為人詬病。 為了解決上述問題，政府於今年開始實施新的天然氣會計制度，即導入分離會計之精神，將供氣業務、裝置業務及兼營業務之成本、收入、資產、負債及業主權益明確分離並允當表達。然而，就共同成本而言，由於無明確之成本動因，在新制度下仍只能利用合理方法分攤至相關業務，而所謂合理之方法在就目前而言皆採取單一分攤因子，這樣的作法雖然較為簡便卻較容易受到公司之操縱，因此本研究認為應採用多因子分攤式分攤共同成本。研究中將利用計量方法，從相關業務中找尋合適之成本動因，並利用所得結果進行成本分攤，與過去所做研究之分攤結果相比較。 根據實證結果顯示，從量業務相關部門之工作人數、用戶數及新裝用戶數為最佳之成本動因。而與過去所做研究之分攤結果相比較之後，主要有兩個發現，第一，本研究認為南北天然氣公司用戶數有差距的情況下，南部天然氣公司較有動機操縱共同成本分攤，並將基本費壓低，以維持其競爭力；第二，本研究預期高裝置毛利之公司應該較有動機操縱共同成本分攤，使其裝置毛利下降，但研究結果與預期相反，本研究認為會產生這樣的現象是因為天然氣公司之裝置毛利普遍偏高，因此無法明顯區分高低裝置毛利。With the characteristic of “region monopoly”, Gas Utility Industry is probable to get excess profits. If it also has non-regulated operations , it may cause cross-subsidy for the improper allocation of common costs. What’s more, the separation of the Gas Equipment Installment Cost and the Gas Supplying Cost is not reasonable. In order to solve the above problems, the government enforces a new law by adopting “Separate Accounting”, which helps to properly separate costs into the gas equipment installment cost, the gas supplying cost, and the non-regulated operation cost. However, without an exact cost driver of the common costs, the new system allows to use a reasonable method to allocate costs to related operations. And the “single-factor formulas”, which is simple but easily manipulated, is now often used in practice. Therefore, we suggest to use the “multi-factor formulas” to allocate costs. In this research, statistic methods are used to find the proper cost drivers which lead to a multi-factor formula to allocate common costs. The results of the cost allocation in this and previous researches will be compared. Empirical results reveal that people works in the volume-related operations, the number of total users, and the number of new users are the best cost drivers. Compared with previous results, we have two major sets of findings. First, southern gas companies have more motivation to manipulate the cost allocation in order to lower fixed costs. Second, we anticipate that if equipment installment profits are higher, the gas companies are more likely to manipulate the cost allocation. Empirical results, however, show there is no relation between installment profits and the manipulation of the companies.第一章 緒論...............................................1 第一節 研究動機.......................................2 第二節 研究目標及內容.................................3 第二章 文獻探討...........................................6 第一節 成本分攤概述...................................6 第二節 一般成本分攤方法...............................7 第三節 製造費用成本動因分析..........................14 第四節 公用氣體燃料事業費率結構與試算之研究簡介......17 第三章 研究方法..........................................26 第一節 定義變數......................................26 第二節 研究模型與篩選過程............................28 第四章 實證研究結果......................................30 第一節 基本迴歸模型之多元迴歸及相關分析..............30 第二節 最適估計式....................................31 第五章 差異分析..........................................36 第一節 成本分攤結果比較..............................37 第二節 不同分攤方式對費率之影響......................43 第三節 成本分攤之進一步探討..........................44 第六章 結論與研究限制....................................57 參考文獻.................................................60en-US共同成本成本動因分離會計Cost DriverCommon CostSeparate Accountingother