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| Title: | 產能成本及產能管理之探討--以某通信電纜公司為個案 |
| Authors: | 劉勇豪 |
| Contributors: | 吳安妮
劉勇豪 |
| Keywords: | 產能成本
產能管理
作業制成本制
作業制管理制度
閒置產能
未使用產能
Capacity cost
Capacity management
Activity-Based Costing
ABC
ABM
Idle capacity
Un-used capacity |
| Date: | 1998 |
| Issue Date: | 2009-09-18 19:02:21 (UTC+8) |
| Abstract: | 在新製造環境下，由於昂貴自動化設備之引進及人工成本之提高，因而設備成本及人工成本於產品成本中所佔之比率亦相對地重要，然而若是採用了不恰當的產能觀念與數據，其所造成對產品成本分攤比率的影響非常大，亦即將設備及人力閒置產能（idle capacity）的成本分攤至完成的產品上，也就造成了成本資訊的扭曲。而缺乏有效地結合產能成本的產能管理制度，其結果導致多數的企業均忽略其重要性或是將無附加價值的產能成本（capacity cost）分攤於產品成本之中，造成企業於制定價格決策或選擇訂單決策時，引用了不恰當的資訊，並減低了企業之競爭力。
本研究的目的，擬針對產能成本及產能管理作進一步探討，瞭解其對企業界之決策方面的影響程度。本研究係以國內一通信電纜公司作為研究對象，並以個案及田野研究的方式來探討產能成本及產能管理之相關議題，以提供給相同產業的其他公司，或其他產業作為採行此技術時的參考。
本研究之研究主題包括下列二大項：
一、 建立一套作業制成本制觀念下的產能成本制度，並依據作業制成本制的架構來計算產能成本。
二、 運用所建立的產能成本制度及其所提供的產能成本資訊來協助產能管理。
本研究採用個案研究之方式，將產能成本管理制度之整體架構實施於個案公司內，期能透過此研究方法瞭解產能成本管理之整體架構，以彌補目前文獻中偏重理論探討而缺乏實務研究之缺點。
本研究透過作業制成本制度的適當設計，企業可以獲致設備與人員方面的產能成本，使得管理當局得以瞭解各作業之產能成本，再根據設備與人員方面不同的特性加以妥善管理，可獲致排程管理、閒置產能開發、產品定價決策、提昇產品附加價值（value added）及加強生產管理等效益。
因此，在產能成本管理制度所提供的產能成本資訊中，管理當局除了可以看出各作業尚有多少閒置產能改善的空間之外，尚可於生產之前即可得知瓶頸部門之所在，藉以預先進行生產排程管理，俾降低瓶頸部門之影響；另外，對於資本決策方面所需的資訊，亦可由本制度的資訊中獲得，避免不必要之資本支出；本研究對於日益競爭的產業環境而言，實為一不可或缺之管理工具，藉由本研究所提出之產能成本管理制度的設計與實施，不僅可提升產能管理決策、瓶頸部門管理、資本決策、定價決策等之決策品質，並可間接地降低成本，達到提昇企業競爭力之目的。
In today’s manufacturing environment, the percentage of equipment cost and labor cost of product cost have became very important, because of expensive auto-machine and high labor cost. If introduce incorrect concept and information of capacity, it would influence the allocation of product cost, that is, allocate the idle capacity cost of equipment and labor to the cost of finished goods. Fail to link capacity cost to capacity management system, it would allocate the non-value-added capacity cost to product cost, and would lead business to “death spiral” because of using incorrect-information for pricing-decision and order-selection-decision.
The purpose of the study is to research the influences of business decision-making with the information of capacity cost and capacity management. The research method that I used is case study and field study in a communication cable manufacturing company.
The study includes two themes:
1. Building a capacity oriented Activity-Based Costing system, and calculating capacity cost according the ABC system.
2. Using the information of capacity cost system to assist the management of capacity.
The study is case study and performs the designed capacity cost management system to the company, I expect to understand the frame of capacity cost management and expand existing literatures that focus on theoretical research to applied research.
Through the designed capacity-oriented ABC system, business could get the information of capacity cost between equipment and employee. Using the information of capacity cost, business could get the advantages of order-scheduling management、idle-capacity management、pricing-decision、promoting value-added of products and strengthening production management.
Finally, management team could understand the unused-capacity of each activity from the capacity-oriented ABC system, and could predict the bottle-neck department before manufacturing. Management team could reduce the influence of bottle-neck through order-scheduling management. And, management team could avoid unnecessary capital expenditure from the system. For today’s competitive environment, the capacity-oriented ABC system was very important for management, it could promote the quality of decision-making of capacity management、bottle-neck management、capital management、pricing management, and then, increase the competition advantages by reducing product cost indirectly. |
| Reference: | 參考文獻
一、英文部份
1. Stratton A. F., 1996. Capacity Management: Back To The Future. CMA magazine, February, pp.31-33.
2. McNair C. J.,1994. The Hidden costs of Capacity. Journal of Cost Management, Vol8. No.1, Spring p.17.
3. Horngren C. T. and G. Foster., 1987. COST ACCOUNTING—A managerial emphasis. [6th edition].
4. Drury. C., 1992. Management and Cost Accounting. Chapman & Hall, London.
5. Paranko J., 1996. Cost of free Capacity. International Journal of Production Economics 46-47. pp.469-476.
6. John M. B. and T. C. Taylor., 1997. What is Accounting for The Cost of Capacity? Management accounting [Feb]: 44-50.
7. Freedman J. M., 1993. Understanding The Cost of Excess Capacity. Management Accounting [July]: 67.
8. Mak, Y. T. and M. L. Roush., 1996. Managing Activity Costs with Flexible Budgeting and Variance Analysis. Accounting Horizons [September]: 141-146.
9. Kaplan R. S., 1994. Flexible Budgeting in an Activity-Based Costing Framework. Accounting Horizons [June]: 104-109.
10. Cooper R. and R. S. Kaplan, 1991. Profit priorities from Activity-Based Costing, Harvard Business Review [May / June]: 130-135.
11. Cooper R. and R. S. Kaplan, 1992. Activity-Based systems: Measuring the costs of Resource Usage. Accounting Horizons [September]: 1-12.
12. Cooper R. and R. S. Kaplan, 1992. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
13. Cooper R. and R. S. Kaplan, 1992. The Design of Cost Management System. Prentice Hall. [2nd edition].
14. Ruhl, J. M., 1995. Activity-Based Variance Analysis. Cooper R. and R. S. Kaplan [Winter]: 38-47.
15. The Society of Management Accountants of Canada. 1996. Management Accounting Guideline 42: Measuring the Cost of Capacity. Ontario: The Society of Management Accountants of Canada.
16. Freeman T., 1998. Transforming Cost Management into a Strategic Weapon. Journal of Cost Management [Nov/Dec]: 13-26.
17. Maguire W. & D. Heath., 1997. Capacity Management for Continuous Improvement. Journal of Cost Management [Jan/Feb]: 26-31.
二、中文部份
1. 工業技術研究院電腦與通訊工業研究所，1998通訊工業綜論，1998年6月，pp.1-365
2. 何定為，自由化與全球化—電信產業的發展趨勢，通信雜誌，1999年7月，pp.60-65
3. 吳安妮，由中信銀的企業改造解析ABC在台灣金融界之應用，會計研究月刊，第144期，pp.15-31.
4. 吳安妮，產能成本管理觀念之生活運用，會計研究月刊，第160期，pp.120-122.
5. 吳安妮，實施作業制成本管理制度（ABC及ABM）之省思，會計研究月刊，第162期，pp.45-50.
6. 吳安妮，驅動利潤與績效的利器－整合性成本系統，會計研究月刊，第155期，pp.52-58.
7. 李欣欣，WTO電信協定與市場發展，通信雜誌，1998年7月，pp.28-33
8. 李秋薇，台灣電信產業的解構與商機，工業技術研究院電腦與通訊工業研究所，1998年6月，pp.1-98
9. 周良，作業制預算制度之設計－以C公司為個案，國立政治大學會計研究所未出版碩士論文，民國八十六年。
10. 高凱聲，我國主要電信管理與發展，通信雜誌，1999年1月，pp.98-99
11. 高凱聲，我國電信政策走向與遠景，通信雜誌，1998年5月，pp.28-34
12. 陳義昇，傳統電信業的危機與轉機，通信雜誌，1998年12月, pp.71-73
13. 陳義昇，整合性電信服務觀念的興起，通信雜誌，1999年4月, pp.48-49
14. 黃惠蘭，作業基礎成本制於積體電路製造廠之應用—以個案公司為例，國立臺灣大學會計研究所未出版碩士論文，民國八十六年。
15. 蔡佩珍，電信自由化的進程，通信雜誌，1999年2月，p.7 |
| Description: | 碩士
國立政治大學
會計研究所
86353034
87 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#B2002001622 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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