酒坊認識與產業成本分析

Abstract

中文摘要 藉由於會計系所學之專業，協助受訪企業解決經營上所遇到之瓶頸，協助且提供因應方案供企業進行改善，並透過此訪談將所學之專業與實務連結，更加深專業上之能力。實地訪談為本報告的關鍵所在，從訪談過程中得知受訪企業並未將間接成本分攤至其商品，以及缺乏行銷手法。我們利用在成本會計所學與行銷管理課程所學，試著提供改善計畫給受訪企業。間接成本分析上，我們利用總瓶數分攤方法分析、單價高低區別分攤方法分析以及將前述兩者合併分析，從結論可得知，以兩者合併分攤較為合理，如各自分攤將造成分攤之金額過度極端。我們提供幾項行銷手法，品酒會、帶客送禮、飯店式行銷(床邊三折頁等小張DM)等。在行銷手法上，飯店式行銷最受青睞，至於成本分析上，受訪企業則因有其他考量，因此暫未實際採行運用。

Abstract The purpose of the report is to assist the interviewed corporation in solving bottleneck problems of management. The key factor of this report is learning and improving our professional skills through the interview. We can connect practice and theory to offer possible solutions. According to the interview, we find that the corporation doesn’t allocate the overhead costs to the products properly. They also lack marketing plans. We offer improvement plans with what we’ve learned from cost accounting and marketing management. On the analysis of indirect costs, we compared the results between total-bottle and price-difference allocation methods. We concluded that the latter is more reasonable. We have several marketing plans such as wine tasting symposium, gifts delivery service and sales promotion in hotel. The latest one wins the CEO's favor. However, when it comes to cost accounting, the corporation didn’t adopt our recommendations due to some reasons.