作業基礎管理制度為近年來於美國最為流行之管理會計制度。該制度著重持續性改進程序，包括有三要素:作業分析、成本動因分析和績效分析。作業分析乃針對每一程序之作業，確認具附加價值或無附加價值之活動，並為每一程序計算週期效率性。成本動因分析在發展因果關係，即動因之確認及分析，績效分析則包括任務決定，溝通目標及衡量基礎與項目之確定。

本研究為對美商D電腦公司實施作業基礎管理制度作一個案研究。研究主題分五大項:

一、探討為何實施作業基礎管理制度?

二、探討作業基礎管理制度實施之過程?

三、探討作業基礎管理制度之執行結果?

四、探討作業基礎如何提供非財務性管理指標?

五、探討員工對目前實行之作業基礎管理制度與個人認為之最理想制度之差異為何?

研究結果顯示:一、作業基礎管理制度能提供更正確之成本資訊。傳統成本制度扭曲程度從低估82.96 %至高估17.2%。 二、作業基礎管理制度可從作業分析與成本動因分析中區分是否有無附加價值作業。三、可經由作業基礎管理制度之作業分析中，來做品質成本之分類。

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