限制理論對管理會計之衝擊

近年來，無論個別的區域市場或全球市場，整體的競爭環境日趨激烈，面對這種改變，管理哲學不斷的革新與演進，新的管理技術與方法不斷被提出來討論與應用。限制理論是晚近所提出的一種全方位的管理哲學，其概念與管理工具，使得許多管理領域的理論與觀念受到相當的衝擊與改變。管理會計自不例外，也受到相當大的震撼。限制理論對管理的影響不只是在技術面，最大的影響是管理上解決問題的思維過程。在限制理論演進的過程中，曾對傳統的管理與成本會計做了很嚴格的批評，得利產出會計與作業成本制即是受其影響後之產物。由於國、內外對作業成本制已有一系列之研究，而得利產出會計在國外雖有探討，但尚無定論，而國內則無有系統的研究。本文就收集所得之文獻，就限制理論對成本與管理會計的衝擊作深入之探討，探討造成此差異之主要原因，及適用範圍。並以一個實例說明。

關鍵字

得利產出會計；作業基礎成本法；限制理論；產能資源限制或有限產能資源

並列摘要

In recent years' the whole competitive environment are fiercer than ever, whether in the individual local market or in the global market. To face such changes, Management Philosophy are created, evolved, and improved continuously, new managing techniques and methods are discussed and applied continuously too. Theory of Constraints is a complete-direction Management philosophy being suggested recently, which conception and managing tools make the theory and view of many different management fields being seriously changed and struck. Of course there is no exception to Management Accounting, which also is shocked strongly. The effect of Toe to management not only in technical respect, the most effort is the effect of the thinking process in resolving management problems. In the evolving process of TOC, the traditional management and cost accounting have been criticized seriously. T A & ABC are the typical products under its effect. There are a series of research of Activity-Based Costing in the local and global academic circles, but Throughput Accounting does not get the conclusion yet even though there were many researching and discussing reports about it in the foreign academic circles. With regard to the local accounting circle, we find that there are not any systematic research. According to the collected literatures, we deeply research and discuss the batter of cost and management accounting from TOC, we attempt to find the main cause of leading the difference and its available range. The explanation will be held by an example.