應用限制理論產出會計觀念在產品獲利組合汰弱換強決策之研究 - 以IC製造公司為例

Abstract

處於高度競爭的IC製造業，利潤已趨極微薄，每個能讓企業提高獲利能力、產品銷量和生產力的決策，都顯得非常重要。企業若要獲利，除不斷要從擴增產品市占率、從成本結構改善方面努力及控管之外，理當更需要具備辨識與找出利潤高產品的管理能力或方法，才得以確保企業的資源都被有效的利用在可獲利事物上，達成企業獲取較佳利潤的目標。 往常企業多以傳統成本會計方法來進行產品獲利能力的管理，並藉此進行預算編訂，產品定價等策略性活動。然而，面臨市場高度競爭所形成少量多樣的生產環境以及客戶導向的需求趨勢性，往往令傳統會計方法所評估出的成本與獲利資訊失真。為了解決此一管理上的難題，本研究將應用限制理論 (Theory of Constraints, TOC)觀念，使用其發展出來的產出會計 (Throughput Accounting, TA)方法進行產品組合與汰換決策，希望能使企業獲取較佳的利潤；本研究以台灣IC製造公司為例，透過個案實證分析，確認應用限制理論的產出會計觀念的確實可以幫助企業找出具有獲利競爭力的產品以提高公司的獲利能力，個案分析與研究成果顯示以限制理論的產出會計觀念相較於一般常用傳統成本會計分析方法，平均多增加0.59% ~ 32%幅度的獲利金額，足以提供企業經營者若面臨資源有效利用或產品汰弱留強組合等決策問題時，可依據參考找到適合企業可行的產品組合決策模型。

IC manufacturing industry is highly competitive, profit has become very few, each way allows enterprises to improve profitability, sales volume and productivity of decision-making, have become very important. Business to profitability, in addition to continued market share from the amplified products, cost structure improvement, work hard and control, the management should be more need to have identification and to identify high-profit products or methods of management, was able to ensure corporate resources are used effectively on the profitable thing to reach for a better corporate profit goals. However, a small quantity of customize demand often causes prior costing and budgeting methods lose efficiency. In order to solve problems of managerial accounting, many companies used to evaluating the products’standard cost or used to budgeting the expenses by traditional accounting method. This research will use the method of Theory of Constraints (TOC), Throughput Accounting, to be a solution of managerial accounting problem. Therefore, in this research, a Semiconductors manufacture factory is as a case to test the feasibility and validity of the solution. 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. This study result also could provide and help the IC manufacturing company to build up its product mix decision support system for maximuming its profit.