本研究主要在探討計畫性生產產業的效率，及其製造費用的影響因素。首先，以某一家計畫性生產工廠的十年月資料，本研究分別探討其規模經濟及規模報酬；規模經濟係以Translog成本函數，採用似乎無關迴歸進行分析；規模報酬則以資料包絡分析法進行探討。

實證結果顯示，兩種方法的評估結果，大致相同；樣本工廠每年採用固定的營運模式，但效率在年度間未見提升。差額變數分析的結果亦顯示，樣本工廠有浪費無效率的現象。

本研究再以八家工廠十年的年資料，探討製造費用的多成本動因。實證結果顯示，製造費用的影響因素除數量基礎成本動因外，複雜性成本動因亦有顯示影響；而複雜性動因係透過對作業的影響，進而影響製造費用。此一實證結果，可提供國內支持作業基礎成本制的直接證據，亦可作為企業實施策略性成本管理的參考。

This study evaluates the efficiency of planned production plants. Research proceeds in two steps. Based on the monthly data of one manufacturing plant, step one applies the Zellner' s seemingly unrelated regression technique to a simultaneous system of a translog multi-product cost function and its corresponding cost share equations to investigate the extent of economies, and uses DEA to assess the extent of returns to scale.

The empirical results show that the two methods have same findings. Sample plant obtains fixed operating patten annually, but suffer from inefficiency across years. By using slack variable analysis, each input element is overspend.

At step two, based on the annual data of 8 manufacturing plants, multiple regression models is used to evaluate factors affecting the manufacturing overhead. The results indicate that both volume-based driver and complexity drivers affect manufacturing overhead, and the effect of the complexity drivers is through activities. This finding give direct evidence in supporting Activity-Based-Costing machnisim. Furthermore, the findings could be a guideline for strategic cost management.