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從作業基礎成本制觀點探討 企業提供網路資訊服務之成本分析 -以軟體服務C公司為例

作者:朱柏威
畢業學校:東吳大學
出版單位:東吳大學
核准日期:2012-11-02
類型:Electronic Thesis or Dissertation
權限:Copyright information available at source archive--scu....

中文摘要

雲端運算有 3 個主要的服務模式,軟體即服務(英文: Software as a Service,簡稱 SaaS ),平台即服務 (英文:Platform as a Service,簡稱PaaS)及基礎設備即服務 (英文: Infrastructure as a Service,簡稱IaaS)。本論文主要係研究作業基礎成本制在SaaS產業的應用。由於SaaS屬現代知識型產業,其研發、行銷等在傳統成本會計下所謂的間接費用,佔企業成本的絕大部份,深刻影響企業的成敗,若採傳統的成本會計制度來計算成本,並據以訂價的話,則將會造成資源分配管理以及訂價上的嚴重扭曲。因此,希望藉由作業基礎成本的理論,以一SaaS個案企業為研究場景,詳細分析SaaS的各項作業流程、產品服務的作業結構、找尋資源及作業成本動因與成本收集的方法,並將其有效應用於訂價方面之考量。
本研究以新興雲端產業公司為個案分析對象,提出一套雲端服務的成本分攤模式,探討如何應用作業基礎成本制度進行成本分析,並從軟體即服務供應商的經營模式、業務範圍、業務提供的方式、服務的展開等開始,繼而建構一個合乎軟體即服務供應商的作業辭典架構,從作業辭典架構探究各項作業的資源使用結構,並蒐集重要成本動因,為軟體即服務供應商產業之成本分析求出最適之成本,做為雲端服務的訂價基礎,期望為國內雲端服務業者設計較佳的成本制度,轉化企業經營體質,以配合未來雲端運算之經營競爭所需。藉由引進新的成本制度,除了可加強成本的有效控制與協助策略訂價決策,及以更合理方式分攤相關成本之外,更能健全企業管理制度與強化企業經營體質,進而提昇企業之競爭力。

英文摘要

Cloud computing providers offer their services according to three fundamental models: software as a service (SaaS), infrastructure as a service (IaaS), and platform as a service (PaaS). SaaS is a software delivery model in which software and associated data are centrally hosted on the cloud and accessed by users using the data via the internet.
While the traditional costing system taking direct labor and direct materials for the most part of cost, losing their real cost information in the enterprise management system and going far away behind knowledge economy development, Activity-Based Costing (ABC) system is a cost management approach, which can make an important contribution to understanding and controlling the indirect costs in most of manufacturing factory. But, how about the cloud computing will be?
In this kind of knowledge-base industry and based on the above reasons, this research uses a service oriented and new concept of cost analysis method, i.e. ABC System, to analyze the cost information of an SaaS company through a case study method, and, compares its calculated results with another calculated result from using traditional costing in the same case, and finally discusses the impacts on the costing strategies.
The purpose of this study is to establish a conceptual framework of designing and demonstrating an ABC system. This study also provides a completed cost-sharing structure and compares the difference of unit product costs under the traditional cost and ABC costs approach for cloud computing industry.


指導教授 - 謝永明


 

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