標準成本制度之建立-以某上市公司為例

• Main Author: 黃瓊儀
• Other Authors: 陳國泰
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/52055478578702276985

碩士 === 國立臺灣大學 === 會計學研究所 === 90 === Adopting the case study approach, this study attempts to integrate new concepts and methods of standard costing, and apply them to design a standard cost system for a real corporation. Using data flow diagrams, cost data tables, and descriptive narratives, this thesis depicts the process of obtaining standard costs in a concise and precise manners. I first introduces the standard cost structure of the case company, then the three modules for establishing annual standard costs are discussed. These three modules include capacity planning, budget planning, and standard costs preparation. This study proposes three suggestions for the case company. Firstly, it should redesign the method of variance analysis. Secondly, the company should analyze the cost drives for each work center and use them to allocate fixed overheads. Currently the company uses the same allocation base, namely machine hour, to allocate fixed overheads for all of its 30 work centers. This is quite inappropriate. Thirdly, the current cost system only consider manufacturing costs, the company should attempt to apply standard costs to non-manufacturing activities. With respect to future research, we suggest that researchers can try to integrate activity-based costing and standard costs, so that more relevant costs can be established.