作業基礎成本制度在降低製造成本之應用與效益探討-以某半導體公司為例

翁有傳(Yu-Chuan Weng)

指導教授 ： 黃同圳

國立中央大學/管理學院/管理學院高階主管企管碩士班/碩士(2006年)

摘要

在全球專業代工漸趨成熟的情況下，台灣己成為高科技的製造重鎮，特別是半導體產業。然而經歷了2001年的全球經濟大衰退後，企業開始檢視支出，重視成本管理系統的重要性。同時，中國大陸的新進廠商在政府優惠關稅補助及廉價成本結構的雙重優勢下，以低價策略搶佔市場，更顯示出成本管理的重要性。再者，當產業在全球化及大陸半導體產業急速擴充的威脅下，企業經營模式隨著時代進步而改變，如何在不影響產品品質的前提下，加強台灣的競爭優勢，將有限資源做最有效的運用，達到成本極小化及獲利極大化的目標，成為企業維持競爭力的必要條件。

作業基礎成本制度是一套用來衡量產品成本、作業績效、耗用資源以及成本標的方法。有鑑於此，本研究擬以個案公司自2001年實施作業基礎成本制度後，對於在降低製造成本之應用與效益進行探討。再者，從製造流程上快速、全面地檢視製造成本並做為企業內部標竿學習，期望達成成本管理系統的三個基本要求：(1)設定成本控管的最佳典範供各工廠學習，以求改善成本管理；(2)找到成本發生異常的地方，幫助管理者快速降低購料與耗用成本；(3)模擬未來新產品之成本學習曲綫，以提升企業的競爭暨獲利能力。

本論文針對個案公司製造部門實施作業基礎成本制的過程，以閱讀檔案資料和書面文件，分析其施行的方法與步驟，並舉出數據在生產單位實施的實例，詳細探討作業基礎成本制如何應用於降低成本及增進效率，並獲得下列結論：(1)實施ABC後，使用者對成本管理系統的滿意度與使用頻率明顯提升。(2) 更有效地降低製造成本及提升生產績效。(3)ABC結合目標成本制度可發揮更大效益。(4)可改善標準成本制度造成產品成本之扭曲現象。(5)標準成本與ABC制度兩套系統同時並存，增加作業困擾及額外的人力負擔。

關鍵字

目標成本制及標準成本制 ； 作業基礎成本制

並列摘要

Gradually, the global professional foundry industry is entering into its mature period of production life cycle, and Taiwan has been occupying a key position in the high technology manufacturing, semiconductor industry especially. However, after undergoing a big economic recession in the year 2001, most enterprises had seriously reviewed their cost structure and emphasized the importance of cost management system for cost control purpose. In the meanwhile the newcomers of semiconductor industry in China have taken advantage of preferential duty, provided by the Chinese government, and lower cost to enlarge their market shares. That means, facing the globalization and newcomers’ keen competition, how to efficiently utilize limited resources to minimize product cost and maximize corporate profit without affecting the quality of production has been an unavoidable mission for strengthening Taiwan enterprises’ competitiveness.

Activity-Based Costing (“ABC”) System is used to evaluate the cost of products, the performance of activities and the usage of resources for cost objectives. Accordingly, this paper tried to study on an application of ABC system to manufacturing cost reduction, and evaluate the benefit of ABC system implementation. Furthermore, in terms of internal cost benchmark, most enterprises need to build up an effective cost database/platform for finding out the deviation of cost expenditure among different factories with same manufacturing process, and therefore, three accomplishments were expected to be achieved from this study: (1) Effectively establish the best known model on cost management for further learning practice; (2) Efficiently dig out abnormal cases to help reduce purchase cost and usage of materials for cost saving; (3) Quickly simulate a cost learning curve of new products for optimizing profitability.

This paper analyzed the procedures step-by-step about the implementation of ABC system, and studied how ABC system reduces manufacturing cost and enhances factories’ performance through empirical study. Several conclusions are made: (1) ABC System can increase users’ satisfaction and system-access frequency by providing timely manufacturing cost analysis reports. (2) ABC system can effectively reduce product cost to maintain factories’ outstanding performance. (3) ABC system can optimize profit via system integration between ABC and Target Costing system. (4) ABC system can improve the aberration of critical allocation rule among activities caused by Standard Costing system. (5) Dual-implementation of Standard Costing system and ABC system will result in users’ confusion and extra spending on cost and effort of a company.

並列關鍵字

Target Costing system ； and Standard Costing system ； ABC system

參考文獻

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