設計與建置作業基礎成本計價制度－以便利超商集團內物流子公司為例

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姓名

陳專塗(Chuan-Tu Chen) 查詢紙本館藏

畢業系所

企業管理學系

論文名稱

設計與建置作業基礎成本計價制度－以便利超商集團內物流子公司為例
(A Study on Designing and Implementing Activity-Based Costing System- The Logistics Subsidiary of Convenience Store Group)

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至系統瀏覽論文 (2026-10-1以後開放)

摘要(中)

企業的物流活動對供應鏈管理愈顯重要，尤其是在新時代，受到自然災害、傳染病或人為疏忽等意外因素的影響。在高度城市化的地區，連鎖便利商店甚至發展到股票公開上市，其收入規模甚至已超過了百貨公司。
本研究透過臺灣便利商店集團龍頭，旗下物流子公司的個案研究，拆解物流服務的作業活動，分析物流服務成本組成要素，辨認影響物流成本的作業動因，以及探討產品物流及訂單特性如何影響物流服務成本，並提出合理解釋影響物流服務成本的動因，以便能針對不同的物流服務擬定合理的訂價標準。此外，也透過建構成本計價數學模型，利用數據資料，找出最佳成本組合與物流服務訂價。
然而，作業基礎成本制度之成功實施，有賴於蒐集日常營運面充足之財務與非財務性資料。但是傳統的會計資訊系統，卻極少能衡量組織中各項作業的活動水準及其所耗用的資源數額。因此，透過成本計價與收入訂價數學模型，釐清其中繁多瑣碎的系統參數，將能在工業4.0的智慧時代，替連鎖便利商店的營運打造一個動態而敏感的物流決策機制。

摘要(英)

The logistics activity in a business is more critical of the supply chain management, especially in the new era, which is affected by unexpected factors like natural disasters, infectious diseases, or human negligence. In a highly urbanized area, the convenience chain stores developed bigger to public listing, and their scale of revenue even has exceeded the department stores.
A logistics subsidiary that belongs to the top convenience store group in Taiwan is the start point of this case study. The primary purposes of this study: (1) analyze the activities of logistics services; (2) define the cost components of logistics services; (3) identify the activity drivers that affect logistics costs; (4) discuss how the operating product characteristics and order characteristics affect logistics service costs; (5) propose a reasonable explanation of the drivers that affect logistics service costs, and (6) set reasonable pricing standards for different logistics services. In addition, through constructing a mathematical model for cost pricing, data is used to find the best cost portfolio and pricing for logistics services.
The successful implementation of an Activity-Based Costing System relies on sufficient financial and non-financial information on daily operations. However, conventional accounting information systems rarely measure the activity level and the number of resources consumed by each activity in an organization. The modeling, logistics service costing, and pricing to clarify the many trivial system parameters create a dynamic and sensitive logistics decision-making mechanism for the operation of chain convenience stores in the intelligent era of Industry 4.0.

關鍵字(中)

★ 物流中心
★ 作業基礎成本制度
★ 數學規劃
★ 工業4.0

關鍵字(英)

★ logistics center
★ activity-based costing (ABC)
★ mathematical programming
★ Industry 4.0

論文目次

中文摘要 i
Abstract ii
Table of Contents iii
List of Figures and Tables iv
1. Introduction 1
2. Research Background 2
2.1 LOGISTICS CENTER 2
2.2 ACTIVITY-BASED COSTING SYSTEM 4
3. Methodology 9
3.1 RESEARCH PROCESS 9
3.2 INFORMATION EXPLANATION 9
3.3 ACTIVITY ANALYSIS 10
4. Field Study of Case Company 18
4.1 COST ALLOCATION 18
4.2 PRICING STRATEGY 23
5. Model Formulation 26
5.1 THE OBJECTIVE FUNCTION 26
5.2 REVENUE OF LOGISTICS SERVICE 26
5.3 UNIT-LEVEL ACTIVITY COST 26
5.4 BATCH-LEVEL ACTIVITY COST 27
5.5 FACILITY-LEVEL ACTIVITY COSTS 29
5.6 NOTATIONS 29
5.7 NUMERICAL ILLUSTRATION 30
5.8 SENSITIVITY ANALYSIS 33
6. Conclusion 35
6.1 RESEARCH RESULTS 35
6.2 SUGGESTION FOR IMPLEMENTING ABC 35
6.3 RESEARCH LIMITATIONS 37
6.4 FUTURE RESEARCH DIRECTION 37
References 38

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指導教授

蔡文賢(Wen-Hsien Tsai)

審核日期

2021-10-1

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