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| Title: | 家登精密--殺雞焉用牛刀，成本該算誰的 |
| Other Titles: | Gudeng Precision--Swatting a Fly with a Sledgehammer, Who Should Bear the Cost? |
| Authors: | 邱銘乾;張四薰;李有仁 |
| Contributors: | 資管系 |
| Keywords: | 攸關成本;差異成本;增支成本;成本差異;例外管理
Relevant cost;Differential cost;Incremental cost;Cost variance;Management by exception |
| Date: | 2015-04 |
| Issue Date: | 2016-01-11 14:45:52 (UTC+8) |
| Abstract: | 家登精密因為配合半導體主要客戶的技術發展，於南科設立一條能生產最新18吋晶圓所需設備的產品線。但因為受到客戶主要供應商關鍵技術研發的延遲衝擊，造成部分高單價高毛利訂單未能如期下單。為攤提固定成本，業務部人員試著接了一個低單價的訂單回來生產，但會計部門按ERP的資料發現此訂單嚴重虧損，認為低單價的訂單不但不是公司的主要產品，且無利可圖，做一個虧一個，公司應專心於主力商品，業務部門不應再繼續接低單價的訂單。但是業務部門主張，這個低單價的訂單，是市場行情價，單價雖然不高，且生產此類產品之同業毛利率也都還不錯。有些廠家依此業務為主要產品，公司不可能會賠錢。在此青黃不接的時期應對外爭取更多的低單價訂單來幫忙公司提高業績才是。雙方在總經理面前各執一詞，到底這筆帳怎麼算。
In order to be coordinated with their main customers’ technological development schedule, Gudeng Precision decided to establish a production line at the Tainan Science Park of Taiwan to produce the newest 18-inch wafer. However, owing to the delayed technological development schedule of their customer, Gudeng Precision was unable to receive orders on time as expected; these orders were expected to generate a high degree of gross profit. In order to amortize the fixed cost, the business department decided to take on another order, which was low for both the unit price and profit. However, using ERP data analysis, the accounting department found that the new order was not a key product line of Gudeng Precision, and that a loss would be generated for the company; the loss could even be as much as double the cost, causing a serious reduction in profits. The accounting department believes that the company should concentrate on producing their keynote product to prevent any reduction in profits, and that the business department should not accept these low-price orders just to increase their sales. However, the business department believes that the unit price of this new lowprice product is still within the range of the market price. Additionally, manufacturers in the market who produce these types of low-price products mostly have quite a good return and regard these low-price products as their main products. That is why these companies do not lose money when manufacturing these low-price orders. In short, in this lean season, the business department claims that they should try to receive more orders from the market, even if the unit price is low, in order to increase the sales of the company. Both the accounting and business departments have presented their points of view strongly in front of the CEO of the company. How will this issue be settled? |
| Relation: | 管理評論,34(2),39-59+147-155 |
| Data Type: | article |
| Appears in Collections: | [資訊管理學系] 期刊論文
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