供應鏈目標成本法之應用

An Application of Target Costing Management in a Supply Chain

盧姿利(Tze-li Lu)

指導教授 ： 林則孟

國立清華大學/工學院/工業工程與工程管理學系碩士在職專班/碩士(2012年)

摘要

本研究的目的以個案公司的新產品供應鏈，導入供應鏈目標成本管理法為例，依目標成本管理導入供應鏈上的每一個節點的成本管控，來協助個案公司取得目標利潤。
在文獻回顧中，可以知道成本管理制度，可以用來管理成本，並做為成本的持續改善，由成本的管理制度的沿革可知，成本管理制度是由產品本身及組織內部由內而外延伸的，而供應鏈的成本仍做為組織向外延伸的成本管理的一環，然而供應鏈結構隨著科技的進步，產業更形複雜，供應鏈的組成也更形複雜，單純的以組織的角度出發做為管理的成本管理制度，並無法將供應鏈上所有的成本一一納入管控。
研究以文獻回顧為出發點，以可以做為成本管控並可兼顧跨組織管理為供應鏈成本管理的選擇條件，選擇出適用於供應鏈的成本管理法，再以個案新產品特殊的供應鏈模式做為導入時的另一個選擇條件，選擇出適用於個案新產品供應鏈的成本管理方式。
個案應用以目標成本法導入供應鏈中，運用在個案新產品供應鏈成本的管控， 以未導入前及導入後的實行狀況推導，供應鏈目標成本法的導入過程，的確為LDS供應鏈失控的供應鏈成本，找出供應鏈失控的環節及可再進行改善的目標成本，同時確保目標利潤可以獲得保障。

關鍵字

目標成本法 ； 供應鏈

並列摘要

The goal of the research is working on phasing in Target Costing Management by real case study of supply chain for new product. By phasing Target Costing Management in each control points of supply flow, it helps on cost control and gaining target business margin.
From documentary review, we are aware that Cost Management System can control cost, and keep improving cost. From the history of cost management, the mechanism is the enhancement from product itself, is from internal to external. When an organization expands and grows gradually, the supply chain cost is the key control points at this stage. However, supply chain and product line turns more complicated with the advanced technology revolution. Cost Management mechanism as the simple view of an organization can’t well control each cost of complicated supply chain.
This research is about the findings of right cost management mechanism to the fast-paced & complicated new product line. How can we achieve this task? Let’s start with historical document review at first. Secondly, we study the cost control from the view of cross-organization and study the unique new product supply chain mode. Then, the appropriate cost management was born at above studies.
Let’s get a real practice and comparison to prove the effects of new product supply chain cost management mechanism by phasing Target costing management in new product supply chain in following pages. The comparison of process flow will help the improvement of failure supply chain control. The most important point is that organization target profit can be secured by this practice.

並列關鍵字

Target Costing Management ； Supply Chain

參考文獻

20. Ansair, S. L. & Bell, J. E., “Target Costing : The Next Frontier in Strategic Cost Management.” Irwin, 1997

22. Beamon, B. M., & Chen, V. C. P., “ Performance Analysis of Conjoined Supply Chains”, International Journal of Production Research, 2001

24. Cooper, R., & Kaplan R. S., “Cost and Effect：Using Integrated Cost System to Drive Profitability and Performance”, Harvard Business School press, Boston, 1997

27. Hiromoto, T., “Restoring the Relevance of Management Accounting.” Journal of Management Accounting Research, Fall, PP.3, 1-15, 1991

28. Handfield , R. B., & Nichols, E. L., “Introduction to Supply Chain management,” 1999