以作業基礎成本制度分析塑膠射出成型廠人力配置之研究

The study of employee arrangement for plastic injection-molding factory by using activity-based costing

洪嘉偉(Gia-Wei Hong)

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(2010年)

https://doi.org/10.6342/NTU.2010.02564

摘要

隨著全球消費性電子產品市場快速的擴大，產品零件約有超過五成的零件皆來自塑膠射出成型產業。而在此產業中，工廠已達高度的自動化生產，而伴隨而來的是機台設備成本比例的提高，尤其在利潤微薄的代工產業中，為達到降低成本的目的唯有從人力規劃的角度下手，此外工廠由生產導向轉變為市場導向，而市場需求變動迅速不易掌握，所以工廠有效的人力規劃可達到人力更加彈性的運用，以降低生產成本及提高生產力。
本研究利用eM-Plant軟體模擬產品生產流程求得作業資訊後，利用作業基礎成本制度提供較精準的成本資訊以供參考，藉以分析塑膠射出成型廠在批量生產之成本結構，將不合理之作業項目及不適當人力配置提出探討後進而提出改善的策略，分析經過改善後之成本結構與原先成本結構之差異，以達成本降低提昇利潤之目的。
研究結果利用了作業基礎成本制度所提供的資訊，在瞭解成本結構及模擬結果後，發現在塑膠產品代工產業中，其成本主要來自於產品原料費用（86％）及單位人工作業成本（6％），為了將人力做到更佳配置，從人員薪資及人員使用率的角度來提出三項策略，將不合理的給薪方式加以改善、針對使用率不足之人員重新配置，使人員的使用達到最具經濟效益的運用。策略實施後，成本計算的結果顯示每件產品成本在最佳的策略下可降低約1.8％，達到本研究之目的。

關鍵字

塑膠射出成型廠 ； 作業基礎成本制度 ； 人力配置

並列摘要

As the global consumer electronic products market expanding rapidly, more than 50％ of parts are from the plastic injection-molding industry. That factories in this industry have reached highly-automated production accompanies the raise of proportion of the machinery cost. In particular, in the meager-profit OEM factory, the employee arrangement is the only way to reduce the cost. Besides, factories have turned their production orientation to the market orientation. However, it is difficult to know the market demand well. Therefore, an effective employee arrangement is able to provide an more flexible human resources allocation and reduce the production cost.
This research made a use of eM-Plant software to stimulate the production progress to gather operation information and provided a more precise cost calculated by activity-based costing system to analyze the cost structure of batch production for the plastic injection-molding factory. Further, unreasonable operations and inappropriate human resources allocation were addressed. After analyzing the difference from the former cost structure and the improved one, we can find the cost reduced and therefore the profit increased.
After knowing the cost structure and simulation based on the information from activity-based costing system, the research outcome found main costs are from the material（86％）and unit-level labor cost（6％）。In order to make more appropriate human resources allocation, three strategies from opinion of salaries and the utility of employees are proposed to achieve economic benefits：payment improvement and reallocation for insufficient utility employees. The cost after strategies implemented reveals that under the best strategy there is an 1.8％ decrease for every products. The objective of this research is achieved.

並列關鍵字

plastic injection-molding factory ； activity-based costing ； employee arrangement

參考文獻

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

甘少玲，作業基礎成本制度於自製外包決策運用之研究，大同大學資訊經營研究所，2007

李兆元，計畫人力配置最佳化模式分析研究，元智大學資訊管理學系，2002

A.Gunasekaran, and M.Sarhadi“Implementation of activity-based costing in manufacturing”,International Journal Production Economics p56-57,1998

Baybars,A survey of exact algorithms for the simple assembly line balancing problem,Management Secience,1986