環安衛成本會計系統應用在成本分析及績效評估-以某半導體公司為例

Applications of the Environmental, Safety, and Health Cost Accounting System for Cost Analyses and Performance Evaluations---Case Study on a Semiconductor Company

楊得強(Te-Chiang Yang)

指導教授 ： 陳慧芬

中原大學/電機資訊學院/工業與系統工程研究所/碩士(2009年)

https://doi.org/10.6840/cycu200900998

摘要

本研究主題為利用環安衛成本會計系統來進行環安衛成本分析並做效益評估，以國內半導體業A公司為案例來進行分析。有別於現行國內相關企業建置以環保類支出為主之環境會計系統，A公司則是整合環保類、安全類、衛生類、損防類四大類別支出整合成環安衛成本會計系統。目前國內對於ISO 14031環境績效管理或OHSAS 18001職安衛績效指標之研究主要使用問卷調查結果進行分析比較，著重於管理面之成效研討，較少針對單一個案公司進行完整的量化分析。

研究方法分成三部分：成本分析、效益評估、產量(m2-wafer)與環安衛成本的迴歸分析。成本分析係依照四大類別支出（又區分成六種成本型態及十二項會計科目）進行統計分析。效益評估係針對污染防治管控效益、排放管控效益、晶圓生產效益、節省費用等方面進行成本計算並呈現歷年來效益。在產量與環安衛成本的迴歸分析上，係將產量(m2-wafer)設定為因變數，環保類、安全類、衛生類、損防類等四大類別支出設定為自變數，建立產量與四大類別支出的迴歸式，除了瞭解因變數與自變數間的關係外，未來可用在環安衛預算編列的參考。

研究成果顯示（一）四大類別支出中以環保類費用支出最多，成本型態中以企業營運成本及管理活動成本所佔之支出比例佔最高，會計科目中以設備類別佔最大宗；其次為人事、委外（勞務）費、其他類別為主。（二）A公司現有環安衛績效指標評估方式是參考ISO 14031環境績效管理及OHSAS 18001職安衛管理系統，A公司在環安衛投資績效與管理效益上確實有績效呈現。（三）雖然環保類、損防類、安全類與衛生類四者對應產量有正相關關係可進行迴歸分析，但此前三類支出間存在高度相關性，呈現共線性問題。為解決共線性問題，將前三類支出個別與衛生類對應產量進行分析，分析後可得知環保類與衛生類之支出費用與產量之間相關性最顯著，其次損防及安全各別與衛生對應產量相關性亦有明顯增加，顯示A公司透過環安衛成本會計系統可確實展現現有環安衛效益，並確認與產量之間有一定之相關性。

關鍵字

環安衛成本會計系統 ； 環境成本會計 ； ISO14031 ； 迴歸分析 ； OHSAS 18001 ； 效益分析

並列摘要

This research considers the problem of using the ESHCA (Environmental, Safety, and Health Cost Accounting) system for cost analysis and performance evaluation. The case-study company, called Company A, is a domestic semiconductor company. Different from current ECA (Environmental Cost Accounting) systems adopted by other enterprises, the ESHCA system of Company A integrates four types of expenditure---environmental, safety, and health and damage prevention. Many domestic researches on ISO 14031 environmental performance management and OHSAS (Occupational Health and Safety Assurance Systems) 18001 occupational safety and health performance indices are done based on questionnaire data. They emphasized the management aspects rather than complete quantitative analysis for a specific company.

The research methods include three parts: cost analysis, performance evaluations, and regression analysis of the production quantity（m2-wafer）as a function of environmental, safety and health cost. The cost analysis includes the statistical analyses of the four types of expenditure (categorized into 6 cost types and 12 accounting subjects). The performance evaluation includes computations of the cost and efficacy on the pollution prevention and control, discharge control, wafer production as well as the expenses saved aspects. For the regression analysis, the dependent variable is the production quantity (m2-wafer) and the independent variables are the four types of expenditure---environmental protection, safety, health, and damage prevention. The regression analysis is to assess the relation between the production quantity and those four costs. Besides showing the relation between the production quantity and those four costs, the regression model can be used for budget allocation in environmental, safety and health.

The research results are as follows. (1) The expenditure in the environmental protection is highest among the four types of expenditure. Among the cost categories, the expenditure on the corporate operating and management activities is highest. Among the accounting subjects, the highest expenditure was in the equipments and the second highest was in the personnel, outsourcing laboring, and others. (2) Following the guidelines in ISO 14031 and OHSAS 18001, Company A has achieved cost effectiveness in environmental, safety and health aspects. (3) Although there exists positive correlations between the production quantity and the four expenditures (environmental, safety, and health and damage prevention) and hence, the regression analysis can be done, the first three expenditures are highly positively correlated. The collinearity problem exists. To solve this problem, the last expenditure is used with one of the first three expenditures respectively to regress the production quantity. The results show that the model of environmental protection and health expenditures regressing with the production quantity is the most significant. The next is the model of damage prevention and health regression with the production quantity and the last is the model of safety and health regression with the production quantity. Overall, the results show that Company A has good performance in environmental, safety, and health using the ESHCA system and build the relation between the four types of expenditure and production quantity.

並列關鍵字

Environmental Cost Accounting ； Regression Analysis ； Performance Evaluations ； Environmental Safety Health Cost Accounting ； ISO14031 ； OHSAS 18001

參考文獻

李秀虹，2002，台灣製造業實施環境管理系統之效益分析，中原大學國際貿易學系，碩士論文

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