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Title: 成本習性分析與成控績效衡量之建立-以S大學為例
Cost-behavior Analysis and Constructing the Performance Measurment of Cost-control-S-university as a case
Authors: 高弘濱
Hung-Bin Kao
Contributors: 陳麗惠
Li-Hui Chen
經營管理研究所
Keywords: 作業基礎成本;成本習性分析;灰關聯分析;成控績效衡量
activity-based cost system;cost behavior analysis;Grey Relation theory;cost-control performance measurement
Date: 2004
Issue Date: 2011-05-23 13:43:42 (UTC+8)
Publisher: 高雄市:[樹德科技大學經營管理研究所]
Abstract: 大學雖為非營利組織,在財務資源有限且為達營運資源最適配置下,成本支出應與營利事業組織相同,須妥善運用成本與管理會計理論架構,使財務支出兼具效率與效能,因此學校之成本習性分析與成控績效衡量制度之建立實為當務之急。本研究於作業基礎成本制度(activity based cost system, ABC)下建立大學合理成本習性分析與成控績效衡量模式,並以S大學為例驗證其可應用性,主要研究結果有三,一為在ABC下運用灰關聯分析法,針對學校價值鏈中各項活動間接成本庫客觀決定最具關聯性之作業基礎,使得用來衡量成控績效之成本習性資料較具可靠性。實證結果得知S大學直接成本支出、行政管理支出、教學訓輔支出、獎助學金支出以及其他費用之作業動因皆為學生人數,人事費之作業動因為教師人數。二為藉由最小平方法確認各成本庫之成本習性結構,運用此習性資料則可協助管理者瞭解不同成本庫之成本預算應有不同成控績效衡量指標,藉以輔助大學管理者判斷不同成控績效衡量指標。三為建構差異分析機制,使學校管理者藉以謀求有利或不利之成本差異。依實證結果得知S大學6月份獎助學金支出存在變動成本支出平均金額之控制較弱;教學訓輔支出之變動成本支出平均金額控制良好;直接成本庫、行政管理支出、其他支出均有固定成本分攤率過高;僅有人事費支出之各項差異皆為有利。
  本研究之研究結果可為成本控制績效評估後獎勵對象之選擇,或擬定次年度預算編列等之決策參考,以改善學校價值鏈中各種作業活動之成本與效能並提高營運效率,達到改善成本結構與符合校務發展之目標。
Although universities are non-profit organizations, they also need concerning on managing the expenditure of limited financial resources according to the purposes of the school development plan. This situation raises a problem of measuring cost-control performance. We chose S-university to apply this system. This study has three researched results; the first was to develop the models of operating cost behavior. The models will be based on a concept of the activity-based cost system and Grey Relation theory, we will apply Grey Relation theory to determine objectively the drivers of direct cost and every indirect cost pots. Finally, to develop a cost-control performance measurement system that applied cost variance analysis to develop variance cost models for various cost pots. The major results are an analysis of operating cost behavior and cost-control performance measurement system that can be applied to help managers of the universities to verify whether the aim of spending financial resources supports the development of the universities and thus to modify expenditure as required to improve the cost-benefit of operating activities in value chains and ensure that the cost structure suits the developmental needs of universities.
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