產出會計應用於報價接單策略之探討 - 以IC載板廠為例

Abstract

很多企業產品的定價係利用歸納成本法所計算之毛利率並考慮良率損失及營業費用後作為報價的基準，但是此種方法並未考慮限制產出的影響。本研究主要探討不同的報價策略在傳統成本會計與限制理論產出會計上的差異，並應用個案公司的實例模擬驗證在產出會計的思維下，為了爭取訂單而降低售價是否為一個好的決策。不同於傳統的成本會計，限制理論之產出會計的基本精神為瓶頸產能限制了工廠的獲利能力，工廠必須針對瓶頸做有效管理，而且在報價時也應同時考慮到該產品所占瓶頸資源的多寡作為其中一項決策依據。期許限制理論之概念可以實際導入個案中，為企業在爭取產品訂單時有另一不同的思維模式，簡單且有效的獲取更多的利潤。

Most enterprises price products mainly according to the gross profit margin calculated from Absorption Costing, yield loss and operating expenses. However, this calculation will mis-consider the impact of throughput constraint. This study mainly investigates the difference between various quotation strategies applied to traditional Cost Accounting and TOC Throughput Accounting. In order to verify whether price reduction is a good policy for obtaining orders, a case with Throughput Accounting practiced is simulated in this study. Unlike traditional Cost Accounting, Throughput Accounting's spirit advocates that factory's profitability is restricted to bottleneck capacity. So, factory must have an effective management for the bottleneck capacity. In addition, how much bottleneck resources will be used for this product shall also be considered when making the price policy. Expect the concept of “Theory of Constraints” can bring enterprises a new/different thinking, so that enterprises can easily and effectively obtain more profit.