自1980年代Cooper & Kaplan 提出作業基礎成本制度的概念至今，經由學術界的研究及業界的採用，均可證實作業基礎成本制度較傳統成本制度提供更精確的成本資訊。然作業基礎成本制度在電視傳播業的研究及應用非常罕見，本研究以我國某電視公司為對象，採個案研究法分析電視傳播業現行的成本作業制度，並為個案公司設計一套適用的作業基礎成本會計制度，並分析其預期效益。研究結果發現個案公司現行成本制度的分攤方式造成成本的扭曲，藉由作業基礎成本制度可精確地衡量個別節目的成本及利益，可供個案公司作為成本改善的依據，提高作業績效，減少資源的浪費。本研究設計之作業基礎成本制度亦可供給其他電視傳播業者建構成本制度之參考。 Since Cooper & Kaplan proposed the concept of activity-based cost system in the 1980s, the domestic and international academic researches and empirical studies are conducted continued to have the certainty that activity-based cost system can provide more accurate cost information than the traditional cost system does, but there have not been many researches regarding the activity-based cost system applied in the television broadcasting industry . Taking domestic the television broadcasting industry as its subject, this research has been conducted to explore the cost operating system in the way of case study and analyze the expected benefits from the activity-based cost system used in the TV company. The findings suggest that there is possible distortion by the distribution way used in current cost system. The new designed activity-based cost system may eliminate the distortions by the traditional cost system to provide more accurate cost information. Finally, the implementation of the activity-based cost system provides the company with the evidence for cost improving, job performance enhancing and reducing the waste of resources. This research may also provide prototype for other television broadcasting industry to develop their costing systems.
