| Abstract: | 最近的管理會計及策略性成本管理之研究指出,除產出量外,製造費用顯然地受到作業成本動因(activity cost drivers)之影響。一般而言,作業成本動因可分為兩類:一類為執行性動因,係用來反映生產資源的實際耗用情況,另一類為結構性動因,係用來反映作業過程複雜性及多樣化的情況。又執行性動因代表允許企業成功地執行任務之因素,可說明現有生產資源之運用策略,而結構性動因則來自企業對其基本經濟結構的選擇,可用以解釋生產資源的取得及配置之策略。因此,吾人在評估企業策略選擇對其內部營運情形之影響時需要同時考慮多項作業成本動因。 本研究的目的在於分析作業成本動因對美國電信業者成本結構之影響。使用1988年至1992年的年度成本和營業資料,本研究評估企業內部營運策略的選擇,如產能的使用、交換機系統複雜性、線路多樣化,以及科技的組合等因素,對各項電信營運成本之影響。本研究結果顯示,提高產能使用率,增加交換機系統複雜性和線路多樣化,以及提昇生產科技之策略,對各類電信營運成本有不同程度顯著性之影響,此結果有助吾人進一步瞭解影響電信業者營運成本的主要因素。
Recent research in management accounting and strategic cost management suggests that, in addition to output volume, manufacturing overhead costs are significantly influenced by a number of activity cost drivers. These drivers are of two types: executional-reflecting existing resource utilization, and structural-reflecting the complexity and diversity of operational processes. Executional drivers represent those factors that allow a firm to execute its tasks successfully and capture existing resource utilization strategies, while structural drivers come from a firm`s choices about its underlying economic structure and capture resource acquisition and deployment strategies. Therefore, consideration of multiple activity cost drivers is required for assessing intra-firm impacts of strategic choices. This study analyzes the impact of activity cost drivers on the cost structure of firms in the U. S. telecommunications industry. Using contemporary data for the period 1988 to 1992 for the local exchange companies, the paper examines the effects of intra-firm factors such as capacity utilization, exchange system complexity, access line diversity and technology composition on various components of operating costs and revenues. The results indicate that strategies by telecommunications firms to enhance capacity utilization, to increase exchange system complexity and access line diversity, and to upgrade production technology, have differential and significant impacts on various categories of operating costs. Thereby, we gain a sense of what are the major factors that influence relative cost and revenue levels in a contemporary industry. |
