物質流成本會計分析－以晶圓製造廠為例

Material Flow Cost Accounting: Case Study on a Wafer Fabrication

盧紀瑋(JI-WEI LU)

指導教授 ： 李育明

國立臺北大學/公共事務學院/自然資源與環境管理研究所/碩士(2014年)

摘要

當今企業越來越重視企業永續經營與善盡企業社會責任的重要性，所以企業如何在考量財政及經營狀況的條件下，亦同時考量對社會與自然環境所造成之影響，已逐漸成為企業所關注的要點。本研究將以臺灣主要產業之一的晶圓製造業為研究對象，並透過國際標準組織所發佈之物質流成本會計 (ISO 14051)、生態效率 (ISO 14045) 分析方法，探討研究對象所導致之財務與環境衝擊問題，以及改善能資源效率之可行方案。
本研究根據國際標準組織之標準規範得知，物質流成本會計旨在降低營運成本，強調透過鑑別低效率製程與改善能資源使用效率，來提高獲利與環境績效；生態效率分析則旨在提高環境績效，強調透過提高資源生產力與增加產值，來提高環境績效與經濟效益。因此，本研究將以這兩個標準為基礎，並期望透過互相補足的方式，藉以達成企業永續經營與善盡企業社會責任的目的。
根據物質流成本會計分析結果，案例廠商之「正產品成本」僅占總成本之28.8 %，比例偏低無法有效為公司帶來利潤。另外，生態效率分析結果顯示，研究對象未進行水回收處理，導致每片晶圓製造約耗水3.68 m3，高於國內相同產品製程之單位耗水量。案例廠商實有必要加強水回收再利用作為，並輔以其他節能方案，以降低營運成本並減輕環境衝擊。

關鍵字

物質流成本會計 ； 晶圓製造業 ； 企業社會責任 ； 生態效率

並列摘要

In recent years enterprises have pay more attention to the corporate social responsibility and sustainable operation. So how enterprises not only consider the financial and operating status, but also consider the issues of society and environment, has gradually become the point of enterprises concern. This study will focus on the wafer fabrication as the research object which is one of the main industries in Taiwan. This study will use the material flow cost accounting (ISO 14051) and eco-efficiency (ISO 14045) analysis to discuss the scheme of the case study to reduce operating costs, increase the environmental performance and improve the efficiency of the use of resources and energy.
According to the standard specification of ISO (International Organization for Standardization), the material flow cost accountingspirit is to reduce operating costs. Material flow cost accounting emphasis through identify the inefficient manufacturing process and improve the efficiency of the use of resources and energy in order to increase profit and environmental performance. The eco-efficiency spirit is to increase the environmental performance. Eco-efficiency emphasis through improve the resource productivity and output value in order to increase environmental performance and economic benefits. Thus, this study will base on the two standards to achieve the purpose of the corporate social responsibility and sustainable operation.
According to the material flow cost accounting analysis results, the positive product cost of the research object accounted for only 28.8 percent of the total cost, that means can’t effectively bring profits for the enterprises. Furthermore, the eco-efficiency analysis showed that the research object dosen’t implement water recycling which leads to the manufacturing of each 12-inch wafer needs about 3.68 ton of water, which means the unit of product 12-inch wafer of water consumption of the research object is much than other other manufacturers in domestic. The research object needs to strengthen water recycling and supplemented by other energy-saving programs to reduce operating costs and reduce environmental impact.

並列關鍵字

Material Flow Cost Accounting ； Wafer Fabrication ； Corporate Social Responsibility ； Eco-efficiency

參考文獻

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