限制理論產出會計成本制度之探討與應用

Abstract

過去以局部績效最佳（Local optimum）則整體績效 (Global optimum) 也會最佳的錯誤假設，導致成本分攤至產品或服務上的作法，已違背管理會計理念 ~ 限制資源（Constraint Resource）決定企業最大獲利能力。針對傳統成本會計制度之缺陷，本研究將應用限制理論 (Theory of Constraint, TOC) 觀念，使用其發展出來的產出成本會計制度（Throughput Accounting），提出業界能接受的系統化成本會計方法，提供有用資訊及採取對的策略，幫助公司能持續作對事情，達到今日與明日皆賺錢的目標。並且應用案例來詳細說明執行方式，希有助於企業接納與應用產出成本會計制度此一好的決策系統。

General philosophy of cost accounting proceeds within restricted progress these years in terms of local optimum naturally induces global optimum, that is the misleading assumption today causing the way to measure incur cost allocation onto sale product and service value. That is also against the main principle of the management accounting as the critical constraint resource (CCR) determines the profitability of the whole enterprise. For improving shortfall of the absorption cost accounting, The research with Theory of Constraint (TOC) base has evolved the Throughput Accounting, with focus on offering applicable and systematic accounting method for corporate to access practical information to develop effective strategy achieving making money now and in the future. With purpose on deciphering Throughput Accounting as a good decision support system, the case study has been addressed to elaborate the whole tablet process for corporate implementation needs. 英文摘要.........................II 誌謝............................III 目錄.............................IV 圖目錄............................V 表目錄............................V 符號一欄表.......................VI 第一章 緒論......................1 1.1 研究背景與動機...........1 1.2 研究目的 ................2 1.3 研究架構 ................2 第二章 成本會計制度之探討 .......3 2.1 傳統成本會計制度 ........3 2.2 TOC產出成本會計制度 .....4 第三章 限制理論產出會計制度架構 ..6 3.1 產出會計四個發展階段 ....6 3.2 產出會計的實際應用步驟...9 3.3 產出會計報表的設計 ......9 第四章 案例應用 .................12 第五章 結論 .....................24 參考文獻.........................25