限制理論之產出會計應用於光罩接單策略-以大型尺寸光罩廠為例

Abstract

本研究主要探討傳統成本會計與限制理論產出會計於淨利上的比較，傳統的成本會計系統的管理重心則是擺在設法如何的替企業降低成本及費用，然限制理論之產出會計的重心則是在積極地協助企業打破一個系統限制以增加企業之利益，簡單說就是替企業賺取更多的錢(增大其有效產出)。個案公司是以傳統的﹙邊際成本法﹚來進行產品的獲利分析，希望本研究可以藉由限制理論學者們對﹙限制理論產出會計﹚的驗證結果，應用於大型尺寸光罩產業，期許限制理論之概念實際導入個案中，為企業增大其有效產出，讓企業充分了解TOC的管理方法，更快速的協助公司產生現金，賺取更多的金錢，讓大部分的管理者拋棄舊思維(邊際成本法)，進而應用限制理論產出會計方法作為新的衡量指標。

This thesis mainly research into the traditional cost accounting and throughput accounting systems of theory of constraints’ comparison the net profit. Traditional cost accounting management weight of system be put how about does it try, reduce cost and expenses for enterprises. But throughput accounting weight of accountant to assist enterprise break one system constraints in order to interests to increase enterprises actively, say briefly that earns more money (increase the throughput) for enterprises. The case company carries on making a profit to analyze of the products with the traditional marginal costing, hope research this can by theory of constraints scholar from to restrain theory verification result to produce accountant from, apply to the large- size photo mask industry. The concept of expecting to theory of constraints is channeled into the case actually, increase it to produce effectively for enterprises. Let enterprises fully understand the office procedure of TOC, faster assistance company produced the cash, earn more money. Let most administrators abandon the old thinking (the marginal costing), And then employ the theory of constraints ' throughput accounting method as the new measurement indicator.