Biz Management Accounting

What it does

When your agent uses it

• Product profitability disputes
• Budget variance diagnosis
• Inter-division pricing design
• Business-unit manager performance evaluation

Example prompts

• “/biz-management-accounting”

Workflow steps

5 steps, taken from the first numbered list in SKILL.md.

1. 1辨識作業（Activities）：例如「機器設置」、「品質檢驗」、「訂單處理」
2. 2歸集成本池（Cost Pools）：把製造費用按作業歸集
3. 3選定成本動因（Cost Drivers）：設置次數、檢驗小時、訂單筆數
4. 4計算作業費率：成本池金額 ÷ 動因總量
5. 5分攤至產品：產品耗用的動因量 × 費率

What it can do on your machine

Read from SKILL.md and the folder at commit 4e7f4f8. It shows what the files ask for, not the result of running them.

• Tool permissions

  Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

  From allowed-tools in the SKILL.md frontmatter.

• Runs code

  No scripts in the folder and no shell commands in SKILL.md (its code samples are markdown).

  From the folder's file list and the shell code blocks in SKILL.md.

• Network

  No URLs in SKILL.md.

  From URLs in SKILL.md, links to its own repository left out.

• Credentials

  Names no API keys, tokens, secrets or passwords.

  From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Biz Management Accounting loads about 1.3k tokens when it runs, and up to ~3.6k if it reads all its reference files. Until then it costs about 124 tokens; SKILL.md has 304 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it

~124

When it runs · the whole SKILL.md, loaded when a task matches

~1.3k

With references · SKILL.md plus every file in references/, read only if the agent opens them

~3.6k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

The full file from asgard-ai-platform/skills at commit 4e7f4f8, republished under its MIT licence (© asgard-ai-platform). 304 words, ~1,287 tokens.

name

biz-management-accounting

description

Management accounting toolkit for internal decision support: ABC costing, variance analysis, transfer pricing, and responsibility accounting. Use for product profitability disputes, budget variance diagnosis, inter-division pricing design, and business-unit manager performance evaluation. Triggers: 『這個產品真的賺錢嗎』『成本分攤』『事業部之間怎麼算錢』『本月成本超支』『評核廠長績效』『內部轉撥』『ABC 作業成本』『差異分析』『責任中心』『管理會計』. For Taiwan EMBA cases, term reports, and management-decision simulations (台大／陽交／成大 財管必修).

metadata.category

WP-15 商學院—財務

metadata.tags

management-accounting, cost-accounting, abc-costing, variance-analysis, transfer-pricing, responsibility-accounting, emba

metadata.audience

台灣 EMBA 在職學員

IRON LAW 1：成本分攤方法決定決策品質
錯誤的分攤方法會讓賺錢產品看起來賠錢、賠錢產品看起來賺錢。
導入 ABC 前，永遠先問「現行成本系統是否扭曲了產品線決策？」

IRON LAW 2：沒有對照就沒有差異分析
「本月材料成本超支 300 萬」毫無意義。
必須拆解為：價格差異 × 用量差異，才能指出責任歸屬與改善方向。

IRON LAW 3：績效評核只能基於可控成本
用不可控成本評核經理人 = 系統失靈 + 士氣崩潰。
責任中心會計的前提是「可控性原則」，違反此原則的績效制度一定產生扭曲行為。

問題診斷（個案中看到什麼？）
    ↓
選擇主工具：
  產品成本扭曲 → ABC
  預實差異大 → 差異分析
  部門間衝突 → 轉撥計價
  評核制度爭議 → 責任中心
    ↓
套用五步法 / 三差異 / 決策樹
    ↓
連回管理議題（決策建議、制度調整）
    ↓
寫入 EMBA 個案報告

# 管理會計分析：{公司／個案名稱}

## 一、問題診斷
- 當前成本系統／績效制度的問題
- 對決策造成的扭曲

## 二、工具選擇與理由
- 選用：{ABC ／差異分析 ／轉撥計價 ／責任中心}
- 不選其他工具的原因

## 三、分析結果
### {工具名稱}
{表格、數字、拆解}

## 四、管理意涵
- 對產品組合／定價／投資決策的影響
- 對組織結構／評核制度的建議

## 五、實施建議
- 短期（3 個月內）
- 中期（6–12 個月）
- 長期（制度性調整）

## 六、限制與進一步分析
- 本分析的假設與邊界
- 建議延伸的其他框架（例如 BSC、EVA）

© asgard-ai-platform, MIT. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

SKILL.md and 4 other files (references) in biz-management-accounting of asgard-ai-platform/skills.

• SKILL.md
• examples/tsmc-foundry-abc.md
• references/abc-evolution.md
• references/emba-teaching-preferences.md
• references/tw-transfer-pricing.md

Open the folder on GitHubat commit 4e7f4f8