台灣可億隆──作業基礎成本制度的應用

Coiler-Application of Activity-Based Costing

台灣可億隆為行動電話強波器的製造與銷售商。設立初期恰逢台灣電信市場開放，新的電信產業以客戶需求為導向、較積極改善室內收訊品質，因此台灣可億隆與其競爭者的銷量都大幅增加。然而，在2002年之後，因為市場飽和，導致台灣可億隆銷量成長有限，且毛利率、淨利率都下降。在2004年末，台灣可億隆創辦人思考是否應該重新檢視公司的產品成本計算方式。本個案讓學生透過分析傳統成本法與作業基礎成本制度所得的成本數字之差異，來瞭解台灣可億隆如何藉由作業基礎成本制度而改善傳統成本法的成本扭曲。 Coiler is a manufacturer that specializes in producing and selling cellular repeaters. Its early establishment coincided with the opening of Taiwan's telecommunications market. The new telecommunications industry was more consumer-centric, thereby increasing the demand for improvement in indoor reception quality and leading to high sales growth for Coiler and its competitors. However, after 2002, market saturation led to limited increases in Coiler's sales and decreases in gross and net profit margins. At the end of 2004, the founder of Coiler started to consider whether the company should re-examine its calculation method for determining product costs. This case study can help students to understand how Coiler mitigated traditional cost distortions through activity-based costing by analyzing the differences in product costs between traditional costing and activity-based costing techniques.