在新製造環境下，高度自動化及新製造技術的發展，改變了產品的生產方式， 亦改變了產品成本結構。傳統以數量基礎分攤製造費用的成本會計制度，已無法 提供正確的成本資訊幫助企業制定決策。而作業基礎成本制，對於製造費用的分 攤，係以直接或具有因果關係之成本動因來歸屬；因此，就產品成本之計算上， 能夠產生較為正確的成本資訊，避免產品成本間互相補貼的現象，並協助企業制 定正確的決策。本研究以國軍兵工生產廠為研究對象，採個案研究方式根據個案 工廠的實際生產流程，導入所設計之作業基礎成本制中，以比較新舊成本制度間 的差異，並針對相關問題提出說明與建議。

Traditional costing system ,whose manufacturing overhead allocation base is volume base ,can not provide accurate information for decision makings in new manufacturing environment . Activity-Based Cost System can calculate more accurate product cost by using multiple cost drivers, avoid the cross-subsidies between products, thus providing decision makers with more accurate cost information. By conducting case study of a weapon manufacturing factory , this paper is to analyze ： when an appropriate Activity-Based Cost System was designed for the factory, how the products cost differ in the two accounting system.