國軍生產工廠之產品能否發揮成本效益極大化，以及成本資訊是否符合決策所需， 已成為管理者重視的問題，然而，現行國軍生產工廠產品成本會計資訊系統，並無法充 分提供足夠的資訊供管理者決策之用。本研究以四◦公釐槍榴彈為案例，循專案管理知 識之架構、流程、步驟、方法，以妥善運用資源及降低風險，導入作業基礎成本制度， 設計開發成本會計資訊系統。透過專案管理的各項管理方法與工具，進行有效率以及有 效能的管理，舉凡確認專案目標、專案的範圍、活動展開、進度制定、風險確認及因應， 以及人力需求規劃等，使專案能如期如質完成，以確保執行過程中以最少的資源，達成 國防組織要求之目標。

Whether maximum cost-effectiveness can be achieved for the products manufactured by the Republic of China (ROC) Military Arsenal and whether the cost information facilitates decision-making have become concerns for administrators. Moreover, the current cost accounting information system of the ROC Military Arsenal does not provide sufficient information for managerial decision-making. Using the 40mm rifle grenade as a case study, this study adopted the structure, processes, steps, and methods of project management for the appropriate use of resources, reduction of risks, introduction of activity-based costing, and design and development of a cost accounting information system. Through various project management tools, an efficient and effective management method was implemented, which enabled the identification of project objectives and project scope; development of activities; establishment of schedules; identification of risk and response, and planning of manpower requirements. This method ensured that the project was completed as scheduled, with satisfactory quality, and that the goals of the defense organization were achieved with minimal resources throughout the implementation process.