限制理論之產出會計運用於產品報價─以半導體A封裝廠為例

Abstract

台灣的製造業訂定產品報價給客戶時，大部份是利用傳統成本法所計算出之產品成本，並扣除不良品的損失與所有製造費用之後，再加上所需的利潤來做為產品報價的基礎，但是此種方法忽略了在限制理論中限制產能工作站會對工廠產出多少錢造成影響，原因是每單位產品在關鍵瓶頸機台耗用的時間將會牽動產品的獲利能力，這結果會直接關係到工廠營業利益。本研究將探討傳統成本法與限制理論產出會計法的差異，並應用在案例中半導體A封裝測試公司的實例做模擬驗證，比較在傳統的成本會計思維之下，若改用限制理論的產出觀在報價接單或策略性調整產品價格，仍然能替工廠提高生產利潤，限制理論的產出會計法相信可以讓銷售業務人員作為估算產品報價的方法，有效爭取更多對公司收益有幫助的訂單。

In Taiwan’s manufacturing industry while quoting the product price to customer, they are mostly using conventional costing to deduct the loss caused by product failure rate and all operational expenses, plus the needed gross profit to be the basis product quote. However, such approach is losing sight of the influences that comes from the bottleneck concept of the theory of constraint impacts the throughput. The reason is due to the usage time of each unit on the bottleneck machine would affect the effective product profitability accordingly, that will directly affect factory’s revenue and profit. This research is exploring the differences between conventional costing accounting and theory of constraint (TOC) throughput accounting methods. To apply this into the case of Assemble semi-conductor company “A” for performing a simulation and verification. Comparing with the conventional costing accounting concept, if we use TOC throughput accounting to calculate the quotation and strategy adjusted price, which could gain and increase the optimal profit. Furthermore, we believe the throughput accounting report extracted from TOC can be the quotation reference to let Sales staff take this as an evaluated quotation of product, and effectively gain more orders for company.