整合價值溪流圖與成本評估以減少生產成本及前置時間 - 以製鞋模具業為例

The Integration of Value Stream Mapping and Cost Estimation to Reduce Cost and Lead Time – Case Study in Shoe Last Industry

丘偉秀(Stephani Kumala)

指導教授 ： 江瑞清

中原大學/電機資訊學院/工業與系統工程研究所/碩士(2013年)

https://doi.org/10.6840/cycu201300290

摘要

價值溪流圖為一種能指出無價值活動的精實工具，而ABC成本法則是一種針對無價值活動進行成本估計的方法，然而，上述兩種工具皆有其優缺點。本研究將結合價值溪流圖及成本評估兩種方法之優點，建構一整合模式以減少生產成本及前置時間，並透過楦頭製造個案進行驗證，結果顯示本模式具有顯著成效，證明其可行性。

關鍵字

成本評估 ； 價值溪流圖 ； 無價值活動 ； 精實原則

並列摘要

Non-value added activity (NVA) is activity that customer is not willing to pay for and even worse this activity can add lead time and cost without creating value. Value Stream Mapping (VSM) is one of Lean tools to identify NVA. Activity-Based Costing (ABC) is one of cost estimation method to identify NVA. Each of those two methods has its advantages and disadvantages. The objective of this research is to build an integrated model to combine the advantages of VSM and Cost Estimation in order to reduce cost and lead time. That integrated model will be implemented in shoe last industry. The result shows that integrated model has a significant result to guide improvement process and reduce cost and lead time. That integrated model is applicable in practical used to analyze company through the identification of NVA.

並列關鍵字

Cost Estimation ； Value Stream Mapping ； Non-value added Activity ； Lean’s Principle

參考文獻

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Gosselin, M. (2007). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. Handbook of Management Accounting Research, 2, 641-671. doi: Doi 10.1016/S1751-3243(06)02008-6.

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