謝淑華Hsieh, Su-Hua臺灣大學:機械工程學研究所詹曜宇Chan, Yao-YuYao-YuChan2010-06-302018-06-282010-06-302018-06-282009U0001-1208200910492300http://ntur.lib.ntu.edu.tw//handle/246246/187128成本資訊的準確與否一直是決定企業公司生存發展的重要指標，在現今製造業產品的生產過程中，直接成本所佔的耗費比重逐漸降低，但伴隨而來的售後服務與產品人性化設計等間接成本的需求卻逐漸升高，因此，利用作業為基礎來描述傳統成本制所無法提供的間接成本耗費資訊之作業基礎成本制（activity-based costing, ABC），逐漸被認為是較為適當的分析方法。 然而，作業成本制中對於各名稱定義與說明分歧不一，以及作業建立方式眾說紛紜的現象，造成作業（activity）、資源（resource）和動因（driver）這三項分析基礎難以決定的困境。 因此，本研究擬利用製造業在進行產品生產時所使用之製程規劃中所包含的資源與工作項目等生產資訊，建立一個較為淺顯易懂的作業模組化方法，並以車床加工的生產模擬為範例，實際說明如何從各分類項目中完整列出所需之作業項目，進而利用作業成本分類法的觀念，推算出各資源成本的計算方法與論述公式，完成產品的成本分析與模型建構。 從這以製程規劃為導向所建立的作業模組化方法中，可以將具有相同性質之作業一併歸類列出，將該生產所具有之獨特作業完整表達出來，又因為作業項目的產生是以製作程序的流程為出發點進行考量，因此在理解、分析與辨別上亦較為方便且清楚。The accurate evaluation of production costs has become absolutely essential for manufacturing companies today. The value of direct costs in production process of manufacturing system has been reduced by effective design and production technology of using automated equipments. But the value of indirect costs such as user-friendly design and after-sales sevice have raised by demands of consumers and the competition with other companies. Therefore, new financial evaluation methods have been brought out over the last few decades for providing more useful costing information. The Activity-Based Costing（ABC）which is based on actions of production to count the cost of product, is considered an effective solution to allocate indirect costs and supply correct costing management. Even ABC method has been successfully used to analyse the cost of many enterprises, there still are some problems of using that. The resources, activities and drivers are keys of ABC, but it does not propose general criteria for indentifying the relevant resources, activities and cost drivers on manufacturing production system. So this article proposes a method to establish a set of activities, which are inspired by process planning and standards of ISO/TR 10314. This method enables to deduce the activities and resources related to cost objects systematically. An industrial application is also discussed to illustrate the use of this method. By using this method which is based on process planning, there is more convenient to find the activities having similar purposes and build cost counting formula. For enterprises which desire to use ABC to obtain cost information, this method is helpful.中文摘要……………………………………………………………….…………….…..I文摘要………………………………………………………………………………...II錄…………………………………………………………………………….……....IV目錄………………………………………………………………………….……....VI目錄………………………………………………………………………….….….VII.一章 緒論…………………………………………………………………………….1 1.1 研究背景與動機……………………………………………………………....1 1.2 研究目的………………………………………………………………….…...7 1.3 研究方法與步驟………………………………………………………………8二章 文獻回顧…….....................................................................................................9 2.1作業基礎與傳統成本制用於製造業上的差異與優劣處之相關文獻.............9 2.2資源與作業所採取的不同分類方式之相關文獻……………………….…..11 2.3製程規劃所扮演角色與重要性之相關文獻…………………………….......13 2.4結論……………………………………………………………………………14三章 研究基礎……………………………………………………………………...15 3.1 作業基礎成本制…………………………………………………………......15 3.1.1 作業基礎成本制的產生與演變……………………………………….15 3.1.2作業基礎成本制之分析步驟…………………………………………..18 3.2 工場生產之參考模型………………………………………………………..20 3.2.1 工場生產參考模型之概述…………………………………………….22 3.2.2 工場生產參考模型之建立觀點……………………………………….25 3.2.3 工場生產參考模型之建立步驟……………………………………….26四章 作業模組化方法……………………………………………………………...42 4.1 參考模型的建立方法………………………………………………………..42 4.1.1 資源模組的訂立……………………………………………………….45 4.1.2 工作模組的建立……………………………………………………….48 4.1.3 作業模組的展開……………………………………………………….49 4.1.4 結論…………………………………………………………………….62 4.2 作業成本分類法……………………………………………………………..64 4.2.1 四個層級作業分類…………………………………………………….65 4.2.2 固定與變動成本分類………………………………………………….83 4.2.3 資源動因、成本費率與計算方法建立……………………………….86 4.2.4 成本計算…………………………………………………………….....93 4.3 結論…………………………………………………………………………..95五章 導螺桿於車床加工之作業成本分析………………………………………...96 5.1 車床加工之製程規劃………………………………………………………..96 5.2 作業項目的展開……………………………………………………………100 5.3 成本計算……………………………………………………………………112 5.4 方法分析與討論……………………………………………………………116六章 總結………………………………………………………………………….118 6.1 結論…………………………………………………………………………118 6.2 未來研究方向………………………………………………………………119考文獻……………………………………………………………………………...120錄…………………………………………………………………………………...124 附錄一 M.Barth（2005）之作業矩陣建立方法………………………………124 附錄二 人員與設備之設定資料………………………...............……………..127604993 bytesapplication/pdfen-US作業基礎成本制製程規劃作業模組化方法activity-based costingprocess planningactivity modelized methodthesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/187128/1/ntu-98-R96522713-1.pdf