限制理論產出觀決策輔助平台之建立

Abstract

自工業革命以來，對於各種生產改善不斷的持續創新，相較於此，從50年代開始，管理者使用成本管理方法以及各種會計原則，對生產管理決策作出衡量，數十年來的革新卻是寥寥可數；大部分的公司驚覺於其中的衡量空隙，所以紛紛導入新的績效衡量系統，然而新的系統不是以傳統成本會計為研發基礎的，就是未考量實際的關鍵限制要素。在80年代高德拉特博士提出限制理論產出會計觀念，以產能限制資源（Capacity Constraint Resources ,CCR）為衡量基準，以T（Throughput）、I（Investment）、OE（Operating Expense）等觀念取代傳統衡量方式；限制理論 (Theory of Constraints, TOC) 認為產品對公司利潤貢獻的大小，不能只看邊際貢獻或產出 (Throughput)，仍需看其使用CCR時間的多少。TOC提出產出除以CCR使用時間 (也就是T/CU)作為衡量依據。T/CU值的意義是CCR每單位時間對公司產出的貢獻度，產品的T/CU值越大，對公司的利潤貢獻度就越高，工廠應該優先生產T/CU值越大的產品。市場與業務人員也應該優先銷售此類產品。然而實務的應用會隨著因素的複雜性，而增加決策的困難度。此困難點在於應如何分析評估比較各種解決方案，做出正確的判斷，此必須有一套以TOC績效指標為基準的決策分析支援系統。本研究提供一套簡易的分析系統，提供使用者對於不同情況之下，所應使用的決策建議；配合情境模擬，幫助使用者連結起傳統成本會計與現今生產系統的差異，使得決策更有效率與確實。

From the revolution of industry, the amelioration of production is keeping change. Starting from the 50’s, manager measured the effort of production management by using all sort of cost management and accounting principle. Many companies put new effort measurement system to their company. However, the new system not only was based on traditional cost accounting, but didn’t consider the critical constraint resource. In 80’s, Dr. Goldratt advanced the theory of constraint about throughput accounting. It’s based on capacity constraint resources (CCR) to be its measurement point. It used T, I, OE to replace the traditional measurement. The spirit of TOC is to provide a T/CU (throughput over capacity constraint), for manager to make the right product mix decision. The higher ratio of T/CU, the more profit is. Manager should put the highest priority of for those products with the higher T/CU ratio. However, the application of T/ CU to factory will be a tedious task without the assistance of a computer tool. Therefore, the goal of this study is to develop a Throughput Based Decision Support System (TBDSS) to support manager to make the decision right. A case factory and several scenarios were also developed to test the system. The result shows that the TBDSS is feasible and practical.