| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 82 === @ 本研究以國內之製藥廠為研究對象，以個案研究之方式，探討以下四
大主題：一、個案公司初步設計之作業基礎成本制度，有否需要改進之情
形？二、個案公司實施作業基礎成本制度之過程。三、個案公司執行作業
基礎成本制度之結果。四、個案公司在新舊成本制度下，產品成本差異的
原因。研究結果顯示： 一、就個案公司初步設計之作業基礎成本制度，
透過與線上人員進一步討論的結果，對有關作業及作業動因均做了較合理
的修正。（例如：將原料重驗之作業取消 ，併入原料檢驗之作業）。二
、個案公司為實施作業基礎成本制度，共經歷了18次之觀念性推廣會議
、8 次設計討論會及13次之實施與改進會議。三、原有成本制度較作業基
礎成本制度所計算出來之產品成本差異，從低計88.97%至高計55.10%。四
、原有成本制度僅以人工小時作為製造費用分攤之基礎；作業基礎成本
制度則以成本發生之原因（成本動因）為製造費用分攤之基礎。在作業基
礎成本制度下，以直接人工小時為分攤基礎之製造費用僅佔了 直接人工
小時為分攤基礎之製造費用，則佔了99.87%，這些分攤基礎包括了產品種
類數、批次數、生產次數．．．等。若按產品線區分，則 KT 線的非直接
人工小時之分攤基礎共有29種，片劑線的非直接人工小時之分攤基礎則
有28種。
This thesis documents the design and implementation of ABC
system in Taiwan. A domestic pharmaceutical plant, which was
in the process of implementing an ABC system, was selected as
the research site. By means of case study, four research
questions are to be answered. 1. Is it necessary to make
improvements to the preliminarily designed activity-based
costing system? 2. What is the process of executing activity-
based costing system? 3. What is the result of implementing
activity-based costing system? 4. What are the reasons
underlying the difference in the cost of products provided by
the old and new costing system? The results of this research
are as follows: 1. Reasonable corrections, according to the
result of further discussion with the personnel on the working
line, have been made to the activities and cost drivers of the
preliminarily designed activity-based costing system. (For
example, the re-examination of raw materials is cancelled and
merged into the activity of material inspection.) 2. For the
execution of activity-based costing system, 18 meetings for
promoting and clarifying the concepts of the ABC systems, 8
design seminars, and 13 execution and improvement meetings have
been held. 3. The difference in the cost of products between
the old costing system and the activity-based costing system
("new") ranges from -88.97 percent to +55.10 percent. 4. Direct
labor hour is the only allocation basis of factory overhead in
the old costing system. Under activity-based costing system,
which uses cost drivers for allocation basis, only 0.22 percent
of factory overhead was allocated based on direct labor hours;
the remainder was allocated based on other drivers, such as
number of batches, etc.
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