由於傳統成本計價存在成本分攤錯誤的問題，美國哈佛大學的兩位學者Cooper及Kaplan提出作業基礎成本制(Activity-Based Costing System, ABC)的架構，強調作業活動和資源、耗用的觀念，對製造費用以多重成本動因的方式分攤，主要貢獻在於提供正確的成本計價。因此本研究結合限制理論(Theory of Constraints, TOC)的觀念，將個案工廠目前的限制條件納入考慮，探討如何集中及利用有限的資源，以尋求組織最大的效益。作業基礎管理（Activity-Based Management，簡稱ABM） 就是通過ABC制所產生的資訊，協助管理當局改善作業績效、節省作業資源的方向，加強對資源的有效運用，以提升組織整體的績效。本研究採可衡量多項投入與多項產出的資料包絡分析法(Date Envelopment Analysis, DEA) 來分析個案工廠之各項作業成本與各類產品實際產值間的相對效率，另以差額分析法探討在實際產值（投入項）既定的前提下，資源、耗用（產出項）可以節省的空間，以達到ABM持續改善的目的。「國軍生產及服務作業基金」之管運雖非以營利為目的，由於自負盈虧之原則，更應致力於提升生產力及降低成本，以減少對國防預算之依賴，其「永續經營」之努力方向與一般企業經營運作並無二致；因此如何整合ABC與TOC的觀念，通過充分運用產能、不斷打破限制，並發揮ABM持續性改善的觀點，達到有效的成本控制及管理，相輔以產出會計的計算方法，找出最佳產品組合，此為本研究之主要動機。
"Defense Manufacturing and Service Operation Funds" are self-supporting units, they have to promote force of production, reduce the cost and the dependence on the budget of the government for defense. Therefore, the research adopted a military factory for the sample applying Activity-Based Costing (ABC) to find the cost drivers which affect manufacturing overhead. We also use the Data Envelopment Analysis (DEA) to measure the relative efficiency in this plant, and use Slack Variable Method to analyze the usefulness of various inputs in order to explore the improvement concept of Activity-Based Management (ABM). In addition, integrate ABC, ABM and the Theory of Constraints (TOC) process to find the best option of product mix decision. The first, the empirical study provide some fit cost drivers that test by regression analysis and achieved the significance to help the factory calculating accurate costs of the products .The second, we find "cost of batch-level" is dissipation and the activity must be improved. Besides, this research generates the product-mix that maximizes total throughput. The topic of this thesis is how increase income and decrease expenditure.
