限制理論產出會計應用於訂單決策-以TFT LCD產業為例

Abstract

傳統上，企業多以傳統會計方法或者ABC種標準成本方法來進行企業管理，並藉此進行預算編訂，產品定價等策略性活動。然而，少量多樣的生產環境以及客戶導向的需求趨勢性往往令傳統會計方法所評估出的成本與預算資訊失真。為了解決此一管理上的難題，本研究將應用限制理論( Theory of Constraints, TOC)觀念，使用其發展出來的產出會計(Throughput Accounting, TA)方法，並以我國一家生產LTPS 液晶面板公司為例，進行實証分析。 驗證結果顯示，限制理論的產出會計方式可以幫助公司找出具有競爭力的產品並同時提高公司的獲利能力，而其運作結果比較傳統會計方法更能幫助公司訂定最適接單決策，並藉此尋求整體利益最大化的可能性。

In order to solve problems of managerial accounting, many companies used to evaluating the products’ standard cost or used to budgeting the expenses by Activities based cost (ABC) method traditionally. However, a small quantity of customize demand often causes prior costing and budgeting methods lose efficiency. This research will use the method of Theory of Constraints (TOC), Throughput Accounting, to be a solution of managerial accounting problem. Therefore, in this research, a LTPS TFT-LCD factory is as a case to test the feasibility and validity of the solution. The result shows that TOC Throughput Accounting is better than before.