設計變更對製造成本影響之分析評估模式

The Analytical Evaluation Model of the Influence of the Design Modification on Manufacturing Cost

江宏達(Hung-Ta Chiang)

指導教授 ： 鄭元杰

元智大學/工程學院/工業工程與管理學系/碩士(2001年)

摘要

為因應多變及競爭激烈的市場，製造業除了要敏銳的掌握消費者喜好的趨勢、快速解決顧客的抱怨，使其有效的提高顧客滿意度外，同時又必須壓低持續上升的製造成本。像是許多的部品在量產後因顧客的抱怨、性能的提高、法規或者安全性的提昇，需要設計變更的問題，都會造成製造成本的增加。但是有些部品是因研發部門針對生產效率提昇及材料成本下降的問題而作的變更改訂，雖然於部品改訂檢討案提出後，研發部門會針對該案作相關的問題點檢討，然而整個評估的步驟僅考慮單一工程或單階材料，未能針對相關聯工程的製造成本做更詳細且整體的評比，而產生製造成本評估不完整的缺點。
所以本研究希望利用簡易且重點式的BOM展開及作業基礎成本制度（Activity-Based-Costing），將每個細部作業中心的成本分攤到各產品上的特色，結合現行的成本管理方法，把現有製造業個案的部品改訂實施流程重新檢討，制定一設計變更對製造成本影響的分析評估模式，更準確的分析部品改訂前後的製造成本，作更佳的決策依據。
藉由本研究，希望能達到下列目的：
1.制定更佳的設計變更製造成本評估方法，使其準確的計算出設計變更部品的成本。
2.使設計變更的評估作業流程更完善，讓主要的實施部門必須參與評估作業，確實掌控自己的成本。
3.希望能提高設計變更的實施效果，確實的與製造成本下降的改善活動相互結合。
4.藉此研究出更佳且適合業者的成本管理方法。
5.提供相關產業於進行設計變更時，評估製造成本之應用。

關鍵字

設計變更 ； 設計變更評估 ； 作業基礎成本制度 ； 成本管理 ； 成本評估

並列摘要

In order to meet the needs of the variably and competing fiercely markets, the manufacturers do not only need to gain control of the trend of the customers’ preference accurately, solve the problems of customers rapidly so as to satisfy the customers’ demands, but also try hard to cut down the increasing manufacturing cost. Parts of manufactured products complained by the customers, raising the level of efficiency. heighten the level of standard and safety, and the necessity for the changes of design modification all of these cause the manufacturing cost increasing. However, the development department will reflect on himself the parts problems resulted from the modification to the raising of producing efficiency and cutting of cost, the evaluating procedure will still appear the disadvantage to the manufacturing cost since it only involved in single process or single kind of material so that it cannot get the whole evaluation in detail for the relatively processes.
Therefore, this research will take the advantage of simple and outlining BOM display and the Activity-Based-Costing system, which is characteristic to share the cost from each processing center to the every product; on the other hand, to mix the concept of cost management at present. And then to modify the procedures of manufacturing parts and draw up the design modification model for effecting on the manufacturing cost so as to make the better decision and analysis of manufacturing cost precisely when the modification changes.
The following are the main purposes of this research we would like to achieve:
1.To set up better manufacturing cost evaluating methods for the design modification so as to figure out accurately the cost for the parts of design modification in time whenever parts of design modification changes.
2.To improve the evaluating procedures for the design modification better so that the core executive departments have to participate in evaluating work to control their cost accurately.
3.We are looking forward to elevating the efficacy of the design modification to meet the improvement on cost-down for the expense of producing exactly.
4.To find out a more excellent and more desirable method of cast management for the manufacturers.
5.To provide applications to the manufacturing cost evaluating among the related industries while the design modification is performing.

並列關鍵字

design modification ； design modification evaluating ； Activity-Based-Costing system ； cost management ； cost evaluating ； BOM

參考文獻

[32]Zeller, Thomas L.; Kublank, David R.; Makris, Philip G. ”How art.com Uses ABC to Succeed. ”, Strategic Finance , 82, pp24-31, March 2001.

[21] “Software automates bills of materials,” Machine Design, 69, pp. 115-119. November 1997.

[24]W.C. Benton, Hojung Shin. “Manufacturing Planning and control: The evolution of MRP and JIT integration,” European Journal of Operational Research , 110, pp. 411-440. 1998.

[25]Cooper, R. and Kaplan,R.S. The design of cost management systems, Prentice-Hall, New Jersey, 1991.

[27]Baxendale, Sidney J. ” Activity-based Costing for the Small Business ”, Business Horizons, 44 ,pp 61-68, February 2001.