作業制成本和管理制度是近年來美國廣為流行的管理會計制度。作業制成本法(ABC)

係以分析資源消耗的情形，及建立成本、作業和動因（產出）三者間的因果關係，而

歸屬產品成本，故可改善傳統方法造成成本扭曲的情形。作業制度管理(ABM) 則透過

作業分析、價值分析和消除浪費，以提高作業效率和降低成本。ABCM更可和其他新管

會技術結合，如品質成本和績效評估等，以發揮相得益彰的效果，俾提昇公司的競爭

能力。

作業制成本和管理制度的理論不但受到美國學術界的重視，且得到一些推行該制度之

公司的肯定。近年來國內學術界雖對ABCM開始重視，但卻未能落實於企業界。故本文

以P 印刷公司為對象，以個案研究的方式探討與ABCM有關的主題，如下：

一、國內印刷業面對之環境，適不適合和需不需要推行ABCM？

二、印刷公司實施ABCM的步驟和架構。

三、建立ABCM制度後，對公司訂價政策之影響。

四、ABCM如何和品質成本結合？

五、ABCM如何改善公司之績效評估制度？

本研究結果的發現和貢獻為：

一、ABCM確有改善成本計算、品質和績效評估制度之功效。

二、驗證ABCM理論和觀念性架構確具有可行性和實用性之效果。

三、研究過程和其架構，可提供其他產業或公司，當考慮推行ABCM制度時之參考。

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