本研究以國軍某修（造）船廠為研究對象，採個案研究方式，根據該工廠作業流 程及成本制度，以作業基礎成本制（Activity based costing ; ABC)的觀念，建構製 造費用的分攤方式，並選取該工廠3個年度的月資料，進行製造費用與成本動因之 迴歸分析，探討其因果關係。本研究再以資料包絡分析法（Data Envelopment Analysis ; DEA)的線性規劃模式，衡量個案工廠作業動因投入與修件量產出之相對 效率，並提供作業改善之相關資訊。本研究結合作業基礎成本制與資料包絡分析法， 提供正確的成本計價及作業改進相關資訊，除可作為管理者制訂策略的依據外，亦 有助於作業管理之改善。

This research adopted the case-study approach with a military shipyard set up as the object of this study. According to the work activity procedure and costing system of the shipyard, we constructed an overhead distribution plan based on the concept of Activity Based Costing (ABC) . Besides, we selected monthly reports of three consecutive fiscal years( 1997-1999 )to make a regression analysis of the overheads and cost driver as well as to review the causality between them. This research also employed the linear programming technique of Data Envelopment Analysis (DEA) to measure the relative efficiency reflected on the activities driver involved and their corresponding outcomes of the case-study shipyard, in order to provide information for the improvement of the shipyard activities. This research has integrated approaches of ABC and DEA so it offers relevant information not only for accurate cost calculation but also for work activity improvement. In addition, it gives some principles for managers to consider when developing strategies and helps to improve work activity management as well.