單元成本分析對提昇企業經營管理績效之探討－以台塑企業為例

A Study to Promote an Enterprise Management with the Unit Cost Analysis

謝茵如(Yin-Ru Hsieh)

《台灣金融財務季刊》 9卷1期 (2008/03) Pp. 57-84

https://doi.org/10.6985/TBFQ.200803.0057

摘要

在21世紀新製造環境之下，高度自動化及新製造技術已改變了產品生產方式，亦改變了產品成本結構。傳統成本管理制度已無法提供正確的資訊幫助企業制訂決策，甚至公司可能會因錯誤資訊，而做出反功能決策，根據Hamel(1998)用減分子或加分母的刪減成本策略，成效大多都會在二至三年內恢復現狀。所以，這種成本刪除，沒有配合本質改善，其效果在短期內就會失去作用，如此便會損及企業創造未來價值的能力（鄭惠之，2005）。故企業須有一套完善的成本管理制度，明瞭成本結構及成本產生的源頭，以改善問題點，達到提升經營績效之目的。本研究即係以單元成本制度來進行分析，瞭解是否可達到提升企業經營管理績效之目的。單元成本制度，是利用成本要素結構圖進行產品、客戶，以及其他財務及非財務性之成本分析，以幫助管理階層了解成本其產生的來源，並藉由分析成本產生之過程來消除不需要的浪費，該制度可與企業管理制度全面的結合，本研究結果指出，單元成本制度具備成本制度提供之管理功能，包括：成本計算準確性之提升、企業更有效進行營運成本控制，能改善傳統成本制度之缺失，支援並融合至管理制度中，發揮共效，另由台塑企業案例輔助可知，對提升整體企業經營管理績效具有實質功效。

關鍵字

單元成本制度 ； 台塑企業 ； 成本管理 ； 作業基礎成本制度 ； 績效管理

並列摘要

In the 21st century, the high automation and the new technique of manufacture have changed the way of producing goods, and changed the cost of structure of product. The traditional system of cost management has been unable to provide the correct information for enterprise in decision-making. According to Hamel (1998) strategy that using the usage reduces numerator or adds denominator to delete cost, up to 60% will recover present condition within 2 or 3 years. Therefore, This kind of cost deletion didn't match with an essence improvement (Zhan, 2005). The result will put out action in the short date, even may injure the ability that the enterprise creation it's value in the future. Therefore, the enterprise must have a set of most complete cost management system, understand the cost structure, the source of occurrence and even improve problems, then reach a purpose of promoting the management results. Formosa Plastics Group always has good management results performance. This report analyzes with the unit cost system and tries to reach a purpose of promoting the enterprise management. The unit cost analysis makes use of cost element structure diagram to carry on the analysis of products, customers or other finances and non-finance cost, and helping the executive understand the sources that the cost takes place. Furthermore, by analysis the process, it can remove unreasonable waste and integrate the enterprise management system completely. This research points out as results, unit cost analysis has the manage function that cost system should provide. It includes to satisfy costing accuracy, make the enterprise carry on an operating cost control effectively, support management decision, improve the imperfection of traditional cost system, blend a management system and even develop common benefits. In the case of Formosa Plastics Group can know, unit cost analysis has substance effects to promote the whole enterprise management results.

並列關鍵字

Unit cost analysis elemental cost analysis ； Formosa Plastics Group ； Cost management ； ABC ； Performance Appraisal

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