以作業基礎成本制分析實體配送業者運送效率與成本 之研究

Analysis of delivery time and costs of the physical distribution service by using activity-based costing system

石孝棨(Hsiao-Chi Shih)

指導教授 ： 謝淑華

國立臺灣大學/工學院/工業工程學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.01645

摘要

在經濟全球化趨勢，顧客需求的差異化及迅速變化，加上技術的日行千里以及創新技術的突飛猛進等因素，使得產品的生命週期越來越短。因此企業越能快速地將產品交到消費者手上滿足其需求，越能在這競爭激烈的世界中佔有一席之地，這項工作就必需與實體配送業者配合才能完成。
因此運送效率著實為實體配送業者能否成功的關鍵因素。即使運送效率的提升代表著實體配送業者需要增加軟硬體投資，即表示營運成本的上升，然而在速度掛帥的競爭時代下，運送效率仍是實體配送業者決策時的優先考慮目標。
運送效率包含許多層面，例如貨物的合併度、運送的正確性等；本研究以運送時間的角度來說明實體配送業者為了達到運送效率的提升，以個案公司為例，首先分析在目前設備數量及運送策略下的運送效率，並運用作業基礎成本制度來估算在當前效率下產品的運送成本；之後再針對不同數量的設備投資及運送策略，來分析個案公司運送效率的提升對於成本的所造成的影響。
本研究結果發現每批次的批量大小會影響該批次產品的成本，批量越高則該批產品分攤到之運送成本就越低，反之亦然。在增加設備的投資及改變運送策略等情況下，發現隨著運送效率的提升，即每天運送批次的增加，在轉運站紙箱處理量不變的情形下，會使得運送成本因批量的減少而增加。因此運送效率與運送成本兩者為正向關係，而效率與成本之間的折衷成為實體配送業者及客戶兩方須共同研究之一大課題。

關鍵字

實體配送 ； 作業基礎成本制 ； 運送效率

並列摘要

Because of economical globalization, diversity and variation of costumer demand and high rapidly technology innovation, the life circle of products are getting shorter and shorter. Therefore, the faster the enterprise which can distribute its products to consumers and satisfy their need, the firmer it can stand in this competitive circumstance. This task shall be accomplished by cooperation between the enterprise and the physical distribution contractor.
The cooperation between the enterprise and the physical distribution contractor is just like a F1 race. When the driver drives into the maintenance, maintenance men will finish all works by the fastest speed to make the driver leave for the maintenance in the shortest time and win the race. There is no allowance of mistake among these links. If one fails, it will delay the whole procedure and influence the final result.
Like the maintenance in a F1 race, there are also a lot of links, such as designation, production and transportation, among the development of a new product to its circulation. The physical distribution services undertake the job of transporting products rapidly and correctly to the right place. The more punctual and accurate one deliver, the more favorite one can get for higher profit.
The purpose of this study is to illustrate that in order to reach the goal above-mentioned, the case company is taken for example to analyze the current delivery efficiency and use activity-based costing system to estimate costs. Afterwards according to different equipment investments and deliver policies, effects of costs for delivery efficiency improved will be analyzed.
It is found that costs of products of every single batch will be influenced by the quantity of that batch. The higher quantity of a batch, the lower costs will be shared by products of that, and it is the same on the contrary. It is also discovered that under situations of increasing equipment investments and changing delivery policies the increased of delivery efficiency results in the increase of costs, there is a positive relation between delivery efficiency and costs. Therefore a compromise between delivery efficiency and costs is an important topic for both the physical distribution service and its customer to figure out.

並列關鍵字

physical distribution ； activity-based costing system ； delivery efficiency

參考文獻

孫文琦，作業基礎成本制度於貨櫃運輸業之應用，遠東技術學院，遠東學報，2001

吳冠德，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，國立台灣大學機械工程學研究所碩士論文，2007

蔡定遂，作業基礎成本制之獲利分析-以某油漆公司為例，國立台灣大學會計研究所碩士論文，2006

陳致宇，以作業基礎成本制為基礎之本土快遞公司經營決策之研究，國立台灣大學工業工程研究所碩士論文，2007

張天霞，應用作業基礎成本制協助經營決策之研究 以T銀行金融服務業務為例，國立台灣大學財務金融組EMBA碩士論文，2007