| Summary: | 碩士 === 逢甲大學 === 經營管理碩士在職專班 === 93 === Abstract
The “Activity Based Costing System (ABC)”, raised by Cooper & Kaplan in 1980, could get more accurate cost information than traditional cost system in today’s environment. Same as other countries, many companies and organization in each domain adopt the ABC. However the system is less used by non-profit organizations and institutions which need to do the operation account. The military maintenance factories in our country, which need to do the cost accounting, do not adopt ABC.
In our case study, this factory is the only one accessories repair factory of military planes in our country, which repairs different parts of military plane. It follows the military rules to make its cost accounting. Since belonging to the military, it has to finish each maintenance task as scheduled to avoid influencing the military missions without thinking of cost. As the result, the commanders of each level and their superiors pay little attentions to the information of the maintenance cost.
This research used the case factory’s overhead data from January 2002 to April 2005 to analyze the associations between the manufacturing expense and the original cost driver (direct labor-hour). Besides, according to the repairing and making procedure of the case factory, this research also considers other possible cost drivers to analyze their relationship with the manufacturing expense. The results will help the implementing ABC in the future.
According to the analysis of this study, we learn that if we consider the 3 cost drivers – “total on the job”, “apply for material” and “assignments of test” to find the associations with the manufacturing expense, the result shows that they have higher explanation power than using one single cost driver (direct labor-hour). If the case factory wants to implements ABC, we suggest it should include the 4 cost drivers and improve the accuracy of data collecting. Then we can calculate the repairing and making cost of each specific product accurately and take is as the basis of performance evaluation and price transfer.
Keyword：activity based costing system（ABC）, accessories repair factory of military plane , cost driver
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