本研究旨在導入作業基礎成本制(Activity-Based Costing，簡稱ABC)，進行顧客獲利性分析。傳統成本制度僅關注以量為製造成本的分攤，未將正確的製造成本分攤至每一個客戶，導致無法真正了解客戶的獲利狀況。個案公司在導入ABC成本制後，發現個案公司的客戶的獲利狀況符合80/20法則。亦即，少數客戶貢獻了公司大部分的營利。進一步分析顯示，一般量大傳統紙箱的客戶是獲利最佳的客戶。少量多樣特殊紙箱的客戶因量少作業站多，使用直接人工與折舊費用資源較多，屬虧損客戶。而緩衝包材紙箱的客戶，占用較大的庫存空間與儲運成本，且消耗了較貴的研發設計作業與多工時的直接人工，所以並非貢獻度最好的客戶。經由，策略性作業基礎管理，本研究擬定提高售價，對流程改善與調整成本結構，並爭取量大訂單設法將虧損的客戶轉化為賺錢客戶。

Extended Abstract

Using ABC Information For Customer Profitability Analysis－
A Case Study Of A Folding Carton Firm In Taiwan
Author: Shin-Hui Huang
Advisor: Chaur-Shiuh Young
Executive Master of Business Administration of National Cheng Kung University

SUMMARY
The purpose of this study is to introduce the Activity-Based Costing (ABC) into customer profitability analysis. The major traditional of cost system focuses on the allocation of manufacturing costs, not on the proper manufacturing costs to each customer. Therefore, the traditional cost system cannot really understand the customer profitability situation.

After the company's ABC cost system was implemented, it was found that the customer profitability of the case company was in accord with 80-20 rules. In other words, a small amount of customers contributed most of the company's profit. Furthermore, analysis shows that customers who are generally large traditional cartons are the best customer profitability.

A small amount of types and special cartons of customers due to less operating stations, the use of direct labor and depreciation costs more resources, resulting in customer profit loss. However, the buffer packaging materials cartons of customers, take up a large inventory space and storage, transportation costs, , consume more expensive research, design operations and more labor hours of direct labor, it is not the best contribution to the customer.

Finally, according to this study of the Activity-Based Costing (ABC), the strategic operation of the basic management, this study is designed to raise prices, adjust job workstations and work methods, and strive for large orders to try to convert customers from losing money to profit.

Keywords: Operation,Activity-Based Costing,Customer profitability, Profitability Analysis
INTRODUCTION

The purpose of the existence of the enterprise is to profit, there must be a set of effective customer product profit analysis to become a guideline in order to quickly get the opportunity in the dynamic competition market. Therefore, this study focuses on the decision makers to do navigation, and the real disclosure of customer profits, and find high contribution to customers and products for the company to create profits.

MATERIALS AND METHOD

I. The study is to choose the Activity-Based Costing (ABC) for their own 20 years of corrugated box manufacturing company to profit analysis.
II. As the customer's products continue to change, the company follows the old traditional cost accounting system; no additional cost system can be measured.
 Sales turnover gradually increased, but no significant growth in profit.
 Customer business is a diversified product, diversified, large differences, high complexity.
 A small number of customers to buy a small amount of special products to our competitors to buy. How do I order and order?
 Buffer design class - a large amount of product space. (Whether to order the same type of customer?)
III. In the same industry competitive environment, the need for the highest degree of correct product cost information to make decisions.
IV. The research process is divided into nine steps:
 Introduction of industry
 Case company background introduction
 Case business positioning
 Case organization, authority and production process
 Confirm motivation and understanding of the situation
 An Analysis of the Current Cost System of Case Companies
 Design of operating basic cost system
 Case Company customer profitability analysis
 80-20 rules

RESULTS AND DISCUSSION

Through the introduction of the Activity-Based Costing (ABC) for the case of the company's top ten customers to study and found:

I. Buffer order customers are not the best customers, should be part of the transfer of resources and price increases.
II. Large orders customers are the best profit, the best contribution to the championship customers, should be given more resources to fight for more orders.
III. A small number of diverse orders customers are losing customers, should review the process with the price or choose to give up.
IV.
According the Activity-Based Costing (ABC) information for customer profit analysis, to provide managers to do ABM, and enhance the company profit.

CONCLUSION

This study is based on ABC theory and system into case studies. Verify the ABC theory and concept, get the following conclusions:

I. ABC is to provide accurate costs
II. ABM is a set of management system
III. With the ABC, managers are more determined, by the limited resources under the screening of customers, customer relationship management, to create value for customers.

The introduction of ABC does not bring any cost savings, but can be provided for his information to be analyzed to find out all the points to implement the improvement, this is the case emphasizes and attention to ABC's purpose and reasons.
Due to the confidentiality of the cost of the case company, cannot expose the actual figures, but can only take expedient expression.

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