在少量多樣需求下應用限制理論產出會計追求最佳產品生產組合

Abstract

電子資訊產業是高科技專業分工的產業，在我國經過二十餘的發展形成了上下游精細分工的供應鏈，真可以說是完全競爭市場，在這完全競爭市場下供應廠商幾乎對於價格無影響力，惟有從事成本控制才能生存下去，因此善用科學管理工具做決策分析是企業經營管理的必然趨勢。其中涵蓋的議題包括作業基礎成本制與TOC產出會計法，這是屬於管理會計的範疇，另外在產品最佳組合方面以決策分析中之線性規劃與相關決策分析等應用工具來進行選擇分析。 案例公司為一電子產業鏈中之上游供應商，面對的是世界級的大廠，做為代工與技術合作的伙伴對於市場價格的影響可說是無能為力，然而A公司為因應市場的需求其必須利用少樣原料生產多樣複雜的產品組合，於是如何達到生產效益遂成為管理階層最重要的課題。透過對A公司從生產製造面的分析，利用科學管理工具來建立一個最適生產模型，以達到利潤最大化的要求。 本文希望透過比較各項成本制度所產生的差異，來建立一個最具效益的產出模型以能面對客戶需求做最佳產品組合的決策選擇。

Information Technology (IT) industry In Taiwan is a competitive high-tech industry. Especially its specialization after more than two decades of the formation of the upstream and downstream supply chain division becomes more complicated and competitive. Today, more and more companies are providing a large variety of products to meet diversified customer needs. High-mix-low-volume (HMLV) production is currently a worldwide manufacturing trend. It requires a high degree of customization in the manufacturing process because product variety and dynamic demand fluctuation, manufacturing industry is moving toward a high product mix and low order volume production environment. Case company is a chain of electronics industry upstream suppliers, faced with a world-class manufacturers. Due to quickly response to market demand, this company must use less raw materials to produce a variety of complex sample portfolio. So how to achieve production efficiency is the most important management issues. In this research we use and modify the Mix Model of TOC (Theory of Constraints) and help manufacturing plant to find out the key constraints. This can improve the constraints, and Throughput Accounting, to be a solution of managerial accounting problem. The production of a company from the surface analysis, the use of scientific management tools to builds a model of optimal production to meet the requirements of maximize profits. This paper aims to compare the costs by the difference generated system and builds a production model of the most effective customer-facing needs. This can make the best portfolio choice in decision making. The result shows that using the concept of TOC Throughput Accounting is better than using the traditional accounting methods for making product mix and profit maximum decisions support. It indicate that, TOC is able to generate case company product-mix plans to meet the productions demands in HMLV manufacturing environment.