印刷線路板成本資訊系統建置之個案研究

Abstract

印刷線路板(Printed Circuit Board,PCB)產業隨著競爭環境改變，廠商創造競爭優勢的方式，從早期競相擴充產能削價搶市，演變為審慎評估外在機會與內部資源實力，依PCB在終端產品應用的設計與製作特性差異，挑選適合的PCB產品型態作專業化發展。 手機應用的PCB由於面積小，功能設計多，產品技術層次相對較高，尤其高階手機多需用到HDI技術，製作流程長，線路細密，層間電性導通採用盲、埋孔設計，設備投資金額大、製程控管難度高，資金、技術與管理為競爭致勝要素，以正確成本資訊作為決策基礎是策略管理不可或缺的一環。 PCB由於製程複雜及產品設計特性差異，傳統成本會計制度囿於限制，因應成本資訊管理應用仍有不足。本研究針對PCB產品及製造流程特性，探討適用的成本計算方式，並瞭解建置、運行成本資訊系統的關鍵影響因素，及能發揮的管理應用功能，使能增進企業的成本管理能力，創造競爭優勢。

得到研究結論如下: 1.PCB成本計算方式應能分辨製造程序變化與產品設計特性的成本差異，才能獲得正確成本資訊。 2.正確成本資訊的管理應用對因應PCB產業的高度競爭能產生助益。 3.持續發揮管理應用功能的成本資訊系統是企業優質經營管理能力的延伸。

The competitive condition of PCB industry was changed, the enterprises create competitive advantage by expanding production capability and cut-throat competition developed into evaluating external chance and internal strength then selected suitable PCB products to do specialized development. The PCB that the mobile phone uses, because more functions are designed on the small space, need HDI technology to produce. The HDI process management is difficult and equipment investment is expensive, so take the correct cost as the decision foundation is indispensable. Because PCB processes are complex and the product design properties are more, traditional cost accounting system is difficult to offer the correct cost information. The goal of this research is to study a way appropriate for calculating PCB cost, explore the cost information how to apply for management and the key success factors on establishing cost information system, to help enterprises strengthen the cost management ability and create the competitive advantage. The conclusion of research as follows: 1.The way to calculate PCB cost should be able to distinguish process procedure change and the differences of product design properties, then could provide the correct cost information. 2.The correct cost information applied to management could strengthen the competitive ability of the PCB enterprise. 3.The cost information system that can take continuous effect is the extension of enterprise's high-quality, superior management.