融合ABC法和TCC法的企業行銷活動成本分析及研究

An Analysis on Combine the ABC and TCC Method to Calculate Enterprise Market Budgeting

隨著企業間競爭的加劇，低成本策略逐漸被企業當作制勝的利器。而行銷成本的預算與控制，又是其中最重要的一環。本文針對這一形式的要求，探索性的提出將作業成本法和目標成本法融合，應用在行銷過程中成本的預算上，以克服單一用作業成本法的資訊不全面、目標不明確等缺陷，試圖創建一套比較科學合理的預算體系，以便為決策者提供有價值和依據的參考資訊。採用理論與實證相結合的方式，本文首先分別分析了作業成本法和目標成本法的特點、異同點，對行銷過程中的成本也進行了分析。然後提出將這兩種方法融合的原因和思想，並對使用的流程進行了詳細的介紹和說明。研究以成本為起點，在尋求行銷中作業的劃分及動因的尋求等方面利用目標成本法，重新設計了企業的行銷成本預算體系。最後透過實例進行詮釋，從而證明了該方案的有效性。本研究既是對作業成本法應用的創新，又將管理會計與行銷管理相結合，開闢了企業行銷成本預算和管理的新領域。

With the competition between the enterprises, low cost strategy becomes the arm to conquer. Then the calculation and control of marketing cost is the most important part in it. This paper based on this circumstance, probes into combine the Activity-based Costing method and Target Costing Calculation method to use in the area of marketing cost. So it can eliminate several abuses as incomplete information and indefinite goal of other models. Dissertation try to build a scientific and complete calculate system to give some useful advice for the manager. This paper researches the theories and practical demonstration. First dissect two method's characteristics, similarities and differences, respectively, as well as the marketing cost. Then give the reason and idea of combine these two ones, also present the process detailed. Dissertation design the calculate system afresh, it based on the activity, use the TCC to divide the activity and seek its reason. At last, through the examples to verify and analyze it. The research is the innovation of ABC method as well as the combines of management accounting and marketing management. So it expands the application of marketing cost.