企業落實生產與銷售成本管理產學計畫－以B家俱廠為例

Enterprises implement production and sales costs management industry-university project: A case study of B Furniture Factory

王怡強(I-Chiang Wang)

《專利與產學合作計畫報告》 7卷1期 (2021/09) Pp. 67-77

https://doi.org/10.6584/RPICP.202109_7(1).0008

摘要

過去數年案例公司與南臺科大進行二個與生產成本與銷售成本管理之產學合作案。由於公司部分產品及原料來自東南亞關係企業之供應來源，且強調無毒害天然原木產品，在市場上有一定之競爭力。但因仍需面對市場之競爭所導致利潤下滑之問題。因此成本相關議題即成為管理重點工作，因此導入成本管理相知關制度。有關成本問題包括（1）.整體方面：工廠及門市未責任中心，無法確認其營運績效及問題點。（2）.工廠生產成本方面：未計算分批成本，無法確認各訂單利潤與問題點。（3）.門市成本方面：未計算案專案之成本，無法確認個專案之利潤及問題點。本計畫期間內完成下列工作，包括（1）.建構工廠生產成本與門市銷售成本模型，工廠與門市成為責任中心，（2）.透過成本計算發現生產與銷售問題，及（3）.擬定相關問題之改善對策。實際效益包括（1）.量化效益：公司整體利潤率提升約2.2%、生產成本降低約2.0%、門市成本降低約降低2.8%。（2）.工廠與門市成為責任中心，強化人員成本控制能力、發現生產與銷售成本相關問題、透過問題之改善降低成本，確保利潤。

關鍵字

生產成本 ； 銷售成本 ； 分批成本 ； 成本控制 ； 成本降低

並列摘要

In the past few years, the company has conducted two industry-academic cooperation projects with South Taiwan University of Science and Technology on production cost and sales cost management. Because some of the company's products and raw materials come from the supply sources of Southeast Asian affiliates, and it emphasizes non-toxic natural log products, it has certain competitiveness in the market. Relevant cost issues include (1). The overall aspect: factories and stores are not responsible centers, unable to confirm their operational performance and problem points. (2). In terms of factory production costs: the batch cost has not been calculated, and the profit and problem points of each order cannot be confirmed. (3). In terms of store cost: The cost of the project has not been calculated, and the profit and problem points of the project cannot be confirmed. The following tasks will be completed during the project period, including (1). Constructing a model of factory production costs and store sales costs, with factories and stores becoming the responsibility center, (2). Discover production and sales problems through cost calculations, and (3). Draft related issues The improvement measures. The actual benefits include (1). Quantitative benefits: the company's overall profit margin is increased by about 2.2%, production costs are reduced by about 2.0%, and store costs are reduced by about 2.8%. (2). Qualitative benefits: Factories and stores have become the responsibility center, strengthening personnel cost control capabilities, identifying problems related to production and sales costs, reducing costs through problem improvement, and ensuring profits.

並列關鍵字

Production Cost ； Sales Cost ； Order Cost ； Cost Control ； Cost Reduction

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