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研究生： 宋源祥
Sung, Yuan-Hsiung
論文名稱： 複雜製造系統之時間順序成本系統
Time-Sequence Based Costing System in Complex Manufacturing Systems
指導教授： 利德江
Li, De-Jiang
學位類別： 碩士
Master
系所名稱： 管理學院 - 工業與資訊管理學系碩士在職專班
Department of Industrial and Information Management (on the job class)
論文出版年： 2007
畢業學年度： 95
語文別： 中文
論文頁數： 69
中文關鍵詞： 成本計算 、作業基礎成本制度 、成本系統 、時間順序 、成本累積與移轉
外文關鍵詞： Costing System, Activity-Based Costing (ABC), Costing, Time-Sequence, Cost Accumulation and Transfer
相關次數： 點閱：63  下載：4 
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    • 在傳統的成本會計制度中，成本的計算通常分二大階段來處理，即成本的累積與指派。這樣的計算過程，會因為成本平穩化的原因，使產品成本溢計或短計。在產品成本失真與扭曲情形下，往往會造成企業制定出錯誤或不合適的決策。
    作業基礎成本制 (ABC, Activity-Based Costing) 有效地解決成本指派時所產生的失真問題。然而，其關注的焦點只在於如何將組織所發生的成本，依適當的成本動因 (cost drivers)，指派至相關的作業上，進而再指派至成本標的上。最後藉由加總的方式，將成本標的被指派到的所有成本加總成最終產品成本。
    但是，隨著企業功能的增加與流程的日趨複雜，相關的產品成本已不再只透過單純的加總方式得到，而應該要隨著企業中各流程的彈性變化，將成本正確的累積與移轉至最終產品成本。
    因此，本研究提出一套具時間基礎之流程導向成本計算系統－時間順序成本系統 (TBCS, Time-Sequence Based Costing System)，利用企業中製程控制系統 (SFCS, Shop-Flow Control System) 之記錄，使產品成本能隨著企業流程的變化，正確的累積與移轉至最終產品成本上。

    In traditional cost accounting system, the costing usually processed by two stages, namely cost accumulation and assignment. In such computation process, as a result of cost-smoothly, can cause the cost over-costing or under-costing. Under cost distortion, often causes the firm to make mistake or inappropriate decision.
    Activity-Based Cost (ABC) effectively solves the cost distortion problem when cost is assigned. But, it still focuses on assigning resource costs to related activities and activity costs to cost objects by appropriate cost drivers. After that, summarizes all of costs to final product costs.
    Following the business functions increasingly and processes complex, the cost is not only got by summary. It should be accumulated and transferred to final product costs with flexible business process correctly.
    So, in this research, we provide a process-oriented costing system based on time-sequence, namely Time-Sequence Based Costing System (TBCS) to calculate correct final product costs with complex business process by the records of Shop-Flow Control System (SFCS).

    第一章 緒論 1 　第一節 研究動機 1 　第二節 研究目的 3 　第三節 研究流程 4 　第四節 論文架構 5 第二章 文獻探討 7 　第一節 傳統的成本制度 7 　　2.1.1 基本概念 7 　　2.1.2 分批成本制 10 　　2.1.3 分步成本制 11 　第二節 作業基礎成本制 12 　　2.2.1 基本架構 12 　　2.2.2 界定被組織提供資源的作業 14 　　2.2.3 決定組織在每個作業上所耗用的成本 15 　　2.2.4 決定各產出需要組織多少資源 17 　　2.2.5 作業基礎成本制彙整 18 　第三節 作業基礎成本制與傳統成本制度的比較 20 　第四節 製造系統之產品成本計算 21 　第五節 文獻探討小結 22 第三章 時間順序成本系統 23 　第一節 複雜製造系統假設 24 　第二節 時間順序成本系統 25 　　3.2.1 作業分析 27 　　3.2.2 作業成本計算 28 　　3.2.3 成本階計算 32 　　3.2.4 計算期初成本 33 　　3.2.5 取得需要計算的成本標的 34 　　3.2.6 計算原物料庫存成本 37 　　3.2.7 依時間順序累積並移轉在製成本 38 　　3.2.8 累積批次（製造工單）庫存成本 39 　　3.2.9 計算半成品及製成品庫存成本 39 　第三節 時間順序成本計算法 40 　　3.3.1 分批、分步、分批併分步 41 　　3.3.2 成本加總與成本累積及移轉 44 　　3.3.3 製程順序與時間順序 44 　　3.3.4 時間順序成本計算模式 46 第四章 系統實作 49 　第一節 個案公司說明 49 　第二節 實作與驗證 51 　　4.2.1 基礎資料維護 51 　　4.2.2 基礎資料（作業成本）計算 55 　　4.2.3 成本計算 57 　　4.2.4 結果驗證 58 第五章 結論與建議 65 參考文獻 67 自述 69

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