應用作業基礎成本制度建立塑膠模模具廠訂單估價與訂單選擇之研究

ABC application in order appraisal and order selection for plastic mold company

吳冠德(Guan-De Wu)

指導教授 ： 謝淑華

國立臺灣大學/工學院/機械工程學研究所/碩士(2007年)

https://doi.org/10.6342/NTU.2007.00044

摘要

為了因應激烈的市場競爭環境，模具製造業廠商必需要有一套成本計算、訂單估價以及訂單選擇的方式，以提供決策者正確的資訊進行公司的管理，避免因為錯誤的決策而造成公司的困境。因此如何建立正確的成本計算制度、客觀的訂單估價方法以及最佳化的訂單選擇便是ㄧ値得研究的課題。
本研究的目的有三項：第一，以作業基礎成本制度(Activity Based Costing, ABC)的觀念建構塑膠模模具廠的成本模式，如此可以得到更正確的成本計算方式以改進傳統成本制度(Traditional costing, TC)造成成本扭曲的情形；並且分析成本資訊後提供估算模具訂單價值的基礎。第二，利用作業基礎成本模式的成本資訊建立訂單的估價方式，提供決策者公式化的估價方式，不僅可避免傳統經驗式估價所造成的不當估價以及估價資訊不透明的情形，還能夠更有效率地與客戶協商訂單價格。第三，結合估價方式與產能規劃的觀念，以最佳化方法學建立選擇訂單的方式。如此便能利用已付出的固定成本創造出最大的模具加工價值；並且提供決策者訂單的加工估價以及各資源產能利用率的資訊，以進行產能調整的管理。
本研究的結果獲得了模具廠的成本資訊，並且發現與模具製造有直接相關的成本佔了模具廠固定成本的最大比例；因此可利用此資訊將訂單的估價分為加工估價、變動成本與技術服務費，以提供決策者足夠的訂單估價資訊。最後建立的選擇訂單方式則能選出利用已付出的固定成本創造出最多加工價值的接單組合，並且發現各個資源產能利用的情形。有了以上的成本資訊、訂單估價資訊與選擇訂單的方式，便能夠提供決策者進行有效的經營管理。

關鍵字

作業基礎成本制度 ； 訂單估價 ； 產能規劃 ； 最佳化方法 ； 接單組合

並列摘要

To fully utilize its available capacity and maximize its business volume, a mold manufacturing company is suggested to establish a method to estimate a mold production cost, and appraise each order and then select the suitable ones. Hence, to establish an accurate costing model, order appraisal system, and optimal order selection method are worth studied.
This study intends to do so：(1) To improve the cost distortion by traditional costing, an activity-based costing (ABC) model for a mold company is established firstly. (2)Based the established ABC model, an order appraisal system is then built. This appraisal system can provide a direct and quick way to offer a detailed quotation for each order. And this system can also help in negotiating with buyers effectively. (3) Combining the proposed appraisal system with plant production capacity, an order selection optimization is established. With the order selection method, the company can fully utilize its available capacity and maximize its business volume.
This study finds the detailed cost distribution of a mold company, and reveals the largest proportion of the fixed cost is the facility-related cost. Thus, a mold cost consists of three parts: the facility-related costs, direct costs and service charge. The ABC model provides detailed information about the three-part costs. Therefore, the appraisal system and order-selection method can then be established in this study. With the built three methods, the mold company can determine the order mix easily and maximize their manufacturing values.

並列關鍵字

ABC ； order appraisal ； capacity planning ； optimal order selection method ； order mix

參考文獻

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