面對台灣電費、天然氣、工資、海洋貨櫃運費的逐年調漲，政府綠能光電政策爭奪水產養殖面積，新冠疫情後的產業型態調整和關稅戰爭影響，使得台灣中小企業的生產成本與競爭壓力比往常更劇烈，台灣水產飼料製造業面對各種水產養殖需求，提供優質水產混和飼料，生產所需的原物料幾乎全仰賴進口，相關生產設備流程差異化小，對生產成本的管控更顯重要，所以引進標準成本制，透過成本管理，讓產品的生產成本具有競爭優勢。
本研究在結合個案公司的標準成本架構，探討水產飼料製造費用應如何建立標準，因為同一條產線需要生產多樣化的產品，考量生產效率運用折合係數概念重新計算折合數量並對於導入標準成本制度後之差異作分析比較，比較對象有當期實際數、預算目標、去年同期及同業代工成本，有了標竿標準成本可以更好管理製造費用，面對外在變動因素即時調整生產流程，達到降低生產成本的功能，所建立標準成本是比較恰當的。

In the face of rising electricity, gas, labor, and shipping costs in Taiwan, along with the government's green energy policies competing for aquaculture land, post-pandemic industrial restructuring, and the impact of tariff wars, small and medium-sized enterprises (SMEs) in Taiwan are under increasing pressure to control production costs and maintain competitiveness. The aquatic feed manufacturing industry, which relies heavily on imported raw materials and has limited differentiation in production processes, must strengthen cost control to remain competitive. This study introduces a standard costing system to enhance cost management and provide a competitive edge in production costs.
By integrating the standard cost framework of a case company, this research explores how to establish cost standards in aquatic feed manufacturing. Given the need for diversified product output on a single production line, the study applies the concept of equivalent coefficients to recalculate production volumes and analyzes the differences after implementing the standard costing system. Comparisons are made with actual costs, budget targets, previous year data, and industry benchmarks. Establishing benchmark standard costs enables better management of manufacturing expenses and allows for timely adjustments in production processes in response to external changes, ultimately reducing production costs. The standard costs developed in this study are deemed appropriate and effective.

一、中文部分：
幸世間，李宗黎，林蕙真，『成本會計學—理論與應用』，6版，証業出版社，2022年。
徐政旦、石人瑾、林寶懷、管一民，成本管理，上海三聯出版社，1998。
周旭華譯，Michael E. Porter 著，1998，競爭策略，台北：天下文化出版。
徐政旦、石人瑾、林寶懷、管一民，1998，成本管理，上海三聯。
徐曉慧譯，Robert S. Kaplan & Robin Cooper 著，2000，成本與效應，台北：臉譜出版。
舒毓聖，(2006)，連續性生產事業導入標準成本制度對於績效考核之影響評估；以永豐餘造紙公司為例，國立中山大學企業管理學系研究所碩士論文。
黃瓊儀，2002，標準成本制度之建立—以某上市公司為例，台灣大學會計學研究所碩士論文。
莊玥嬛，(2015)，台灣中小企業導入標準成本制度-以某製罐公司為例，國立中正大學會計與資訊科技研究所碩士論文。
莊憶萱，(2024)，應用模式樹於提升標準成本定價效率-以C公司為例，國立成功大學工業與資訊管理學系碩士在職專班碩士論文。
二、英文部分：
1.Cooper,R., & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard Business Review, 66(5), 96–103.
2.Gattiker, T. F., & Goodhue, D. L. (2005). What happens after ERP implementation: Understanding the impact of interdependence and differentiation on plant-level outcomes. MIS Quarterly, 29(3), 559–585.
3.Cheatham, C., & Cheatham, L. R. (1993) Updating standard cost systems, 104-110.
4.Cheatham, C. B., & Cheatham, L. R. (1996) Redesigning cost systems: Is standard costing obsolete?. Accounting Horizons, 10, 23-31.
5.Lucas, M. (1997). Standard costing and It’s role in today's anufacturing environment.Management Accointing-London,75,32-37.
6.Ruhl, J. M. (1995). Activity-based variance analysis. Journal of Cost Management, 8(4),38-47.