價值鏈分析與作業基礎成本制整合探討-以半導體產業為例

An Empirical Study on the Intrgration of Value Chain Analysis and Activity-Based Costing

游炤宜(HASH(0x1b933960))

指導教授 ： 陳飛龍

國立清華大學/工學院/工業工程與工程管理學系碩士在職專班/碩士(2008年)

摘要

近年來中國大陸半導體產業的快速發展，雖然總產值仍不及我國，但其年成長率卻高達30%以上，目前我國的半導體產業在全球雖仍居於領先地位，但在競爭越來越白熱化的階段，所有企業無不費盡心思，企圖找出本身競爭優勢所在，進而利用此一優勢超越對手或是更進一步的加大領先的差距。
策略大師 Michael Porter 認為企業唯有透過價值鏈(Value Chain)的分析，來了解企業的成本特性(Cost Behavior)與差異化所需的資源，藉此作為企業資源運用與價值活動組合最佳化的工具，並達成企業競爭優勢之目的。
　　Turney認為價值鏈分析是作業基礎成本制度的應用之一。此制度更被視為近幾年來一個較佳的成本分攤與衡量的方法，它主要以連結資源、作業與成本標的的明確因果關係來進行成本計算，並針對企業內外部作業的成本動因進行分析，使價值鏈中的成本資訊完整呈現。
　　本研究以作業基礎成本制度的成本分攤方法為工具，將成本資訊放入價值鏈分析中，並以個案公司為研究對象，分析個案公司之價值鏈，期能使企業更清楚的檢視其內部價值鏈成本，藉以找出營運之競爭力。此外，亦透過個案公司導入ABC為例，進一步瞭解推行ABC之困難點與注意事項，使後續半導體相關業者及研究者評估參考。

關鍵字

價值鏈 ； 價值鏈分析 ； 作業基礎成本制 ； 競爭優勢 ； HASH(0x1b9342d0)

並列摘要

It is rapid developed in Mainland China’s semiconductor industry. The overall sales revenue in China is less than that in Taiwan. However, the growth rate is as high as 30% in China despite of the leading status in Taiwan. In the harsh competitive stage, all of companies are trying to seek out their completive advantages by all means to overwhelm their competitors for larger business gap.
Strategic master Michael Porter believes that a company realizes the resources for cost behavior and differentiation by value chain analysis as an optimal tool for enterprise resources and adding-value activities to sustain competitive advantages.
Turney also proposes that value chain analysis is one of applications for Activity-Based Costing (ABC). This application is regarded as a superior costing apportion and evaluation. It is connected with resources, operation and costing from clear cause-effect relationship in a company’s internal and external operating costing analysis for complete costing information in the values chain.
This research intends to engage the costing information into the value chain by costing apportion method based on the philosophy of Activity-Based Costing. An empirical study by a case company is herein presented to reveal its completive advantages through the internal evaluation of the value chain in costing. In addition, as the potential difficulties for the introduction of ABC are also studied and can be provided as a good references for future implementation in semiconductor manufacturing and other industries.

並列關鍵字

Value chain ； value chain analysis ； Activity-Based Costing ； ABC ； completive advantage

參考文獻

□ Cooper, R. and R.S. Kaplan, “Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance”Harvard Business School Press, Boston, 1997.

□ Eisenhardt, K. M., “Building theories from case study research. Academy of Management Review”, No.14, p.532-550, 1989.

□ Ittner, D., N. Lanen and F. Larcker, “The Association between Activity- Based Costing and Manufacturing Performance”, Journal of Accounting Research, p.711-726, 2002.

□ Porter, M. E., “Competitive Strategy: Techniques for Analyzing Industries and Competitors”, New York: Free Press, 1980.

□ Porter, M. E., “Competitive Advantage: Creating and Sustaining Superior Performance”, New York: Free Press, 1985.