成本的管理與控制是經營者所面臨的重要課題，面對日益競爭的企業環境，在積極面而言，需要有效的掌握成本以取得競爭的利基，消極地也要避免因錯誤的成本資訊導引出錯誤的決策。

傳統成本會計因為對製造費用的分配不夠嚴謹而導致產品成本結構的扭曲現象，近年來ABC成本制度在管理學界的研究及實務的運用上已充分證明可以改善傳統成本制度的缺點，即透過合理的作業分析及成本動因分攤作業，可以提高成本資訊的正確性。

本個案公司為台灣唯一之一貫作業鋼廠，生產流程十分繁複，產品具多樣性，現有成本制度除無法提供不同製程下的實際成本外，在製造費用的分攤上亦有改進的空間。本研究係以個案公司轉爐工場為研究對象，透過作業流程分析，為個案公司尋求符合作業基礎成本精神的分攤作業，並與原制度作比較分析。

本論文研究結果顯示ABC成本制度確實可以改善個案公司製造費用的扭曲現象，個案工場運用ABC除可以提升成本資訊的正確性外，透過作業的分析與控制更可以提高作業績效，減少資源的浪費。

The cost management and control are the important topic that most of enterprise operators have to confront with. Facing the increasing competition in enterprise environment, it is, in active respect, necessary to control the cost effectively in order to gain niche in keen market competition; in positive respect, it is to avoid any error policy decision because of inaccurate cost data.

In traditional cost accounting, the allocation method of overhead is incomplete so that it is easier to result a distortion phenomenon in production cost structure. For the past years, the management academic world has proved through detailed study and real application that using the Activity-Based Costing (ABC) System can improve the defect of traditional cost accounting. The reasonable operation analysis and the exact cost driver allocation of ABC System will enhance the accuracy of the cost data.

This case study company is a sole integrated steel producer in Taiwan. Due to the diversity of products, the company’s production processes are extremely complicated and varied. The existing cost management system is unable to provide an actual cost under the different processes. Therefore, there is a room for improvement in analyzing the cost sharing of product expenses. This report takes the case study company’s BOF plant as an example to research, by means of the process analysis, how to allocate the cost exactly, and to make a new cost system which can match the spirit of ABC. Meanwhile, this report makes a comparative analysis between the original cost system and ABC one.

The result of the research revealed that the ABC cost system may truly improve the phenomenon of distortion of the product cost structure in the case study company. Using ABC cost system may not only promote the accuracy of the cost information, but also enhance the working performance under the activities analysis and control and reduce the waste of resources.

中文摘要...................................Ⅰ
英文摘要...................................Ⅱ
致謝詞.....................................Ⅲ
目錄.......................................Ⅳ
表目錄.....................................VI
圖目錄.....................................VII
第一章 緒 論...............................01
第一節 研究背景與動機......................01
第二節 研究目的............................02
第三節 研究架構與流程......................03
第四節 研究限制............................04
第二章 文獻探討............................05
第一節 傳統成本制度........................05
第二節 作業基礎成本制度之基本觀念..........07
第三節作業基礎成本制度之實施時機及步驟.....10
第四節 作業基礎成本制度之成功因子與效益....17
第五節 作業基礎成本制度之限制與缺點........19

第三章 研究方法............................21
第一節 研究方法的選擇......................21
第二節 個案研究的分類......................22
第三節 資料收集方法與資料分析..............24
第四節 個案研究的優缺點....................26
第五節 個案研究流程........................27
第四章 個案公司制度及個案工廠介紹..........28
第一節 個案公司沿革與營運績效..............28
第二節 個案公司成本制度實施現況............31
第三節 個案工廠介紹................. ..... 53
第五章 個案研究設計分析....................56
第一節 個案工廠目前成本制度實施情形........56
第二節 個案工廠ABC 制度之設計..............61
第三節 個案工廠ABC制度與原制度之驗證、比較與整合..73
第六章 研究結論與建議.............................87
第一節 研究結論...................................87
第二節 對個案公司之建議...........................89
第三節 未來研究之建議.............................90

參考文獻..........................................91

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【英文部分】
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