近年來COVID-19疫情肆虐，航空產業受到嚴重影響，但隨著全球疫苗接種率的逐步提高，以及各國朝向與病毒共存，旅遊限制鬆綁，航空業已逐步復甦，相應地，航空器維修業務量也開始增加。而面對中國或印度MRO廠逐步興起，其擁有人力成本低廉的優勢，國內維修廠在成本控制的效益將更顯重要，能夠協助企業在競爭市場環境中取得更有優勢的位置。 本研究係以個案研究法來進行探討，以航空維修業的機體維修作為研究對象，探究個案公司現況傳統成本制所面臨的問題，並說明實施作業基礎成本制的步驟與效益，再比較兩制度的差異，最後結合作業基礎管理應用，提供管理階層做好成本控制，並探究營運績效，並給予個案公司與後續研究者建議，本研究結論如下: 1.作業基礎成本制有助於改善成本扭曲情形。 2.營業費用應用作業基礎成本制分攤，有利於更準確地計算出產品或服務成本。 3.應用營運性與策略性作業基礎管理可提升經營績效與企業競爭力。 ;In recent years, the COVID-19 pandemic has a significant impact on the aviation industry. However, with the gradual increase in global vaccination rates and the move towards coexisting with the virus, travel restrictions have been eased, and the aviation industry has begun to recover. Consequently, the volume of aircraft maintenance and repair business has also increased. With the rise of MRO (Maintenance, Repair and Overhaul) in China or India, which have the advantage of low labor costs, the cost control efficiency of domestic MRO will become even more critical to help companies to gain a competitive edge in the market. This study is based on the case study method. The study explores the Traditional Costing problems faced by the case company, and explains the steps and benefits of implementing an Activity-Based Costing (ABC). The study also compares the differences between the two costings, and combines the application of Activity-Based Management (ABM) to provide management with cost control capabilities, explore operational performance, and provide recommendations for the case company and future researchers. The conclusions of this study are as follows: 1.Activity-Based Costing helps improve cost distortion. 2.Allocating operating expenses using Activity-Based Costing is beneficial in calculating product or service costs more accurately. 3.Applying operational and strategic ABM can enhance business performance and competitiveness.
