時間導向作業基礎成本制 於LED產業之運用

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Title:	時間導向作業基礎成本制於LED產業之運用
Other Titles:	Implementation of Time-Driven Activity-Based Costing in LED Industry
Authors:	張勝彥 Sheng-yan Chang
Contributors:	洪堯勳 Jau-Shin Hon 工業工程與經營資訊學系
Keywords:	商業智慧;作業基礎管理;時間導向作業基礎成本制;LED產業 Business Intelligence;Activity-Based Management;Time-driven Activity based Costing;LED Industry
Date:	2014
Issue Date:	2015-05-05T08:45:19Z (UTC)
Abstract:	近年來LED產業因為節能政策推行下，已成為相當重要的一個產業。然而在國外專利技術持有與國內廠商競爭激烈雙重壓力下，為保有利潤以維持企業競爭力，LED廠商須注重成本與作業流程的管理與分析。然而LED廠製造流程複雜與間接費用(Overhead)占製造費用比例約40%，若繼續採用傳統成本分攤方式將導致成本結構失真，因此LED產業須尋求更好的成本制度來取代。本研究以LED廠商為例，導入時間導向作業基礎成本制(T-ABC)，將公司制費更客觀的分攤於各產品上，並透過作業基礎管理(ABM)，將T-ABC反應出的產能利用率，給與公司管理面上的建議。最後透過商業智慧(BI)概念，將整個作業成本結構系統化以利快速的維護成本資訊。本研究結果如下:1. T-ABC以時間為基準進行成本計算的方法不僅較傳統ABC更能反應出客觀的成本資訊，更可以看出各作業產能利用率；個案公司使用傳統ABC與T-ABC比較，在發現產品成本會有高及低估之現象，可能導致定價錯誤，會嚴重影響獲利。2. ABM改善部分，利用T-ABC計算出的成本可將資源分配合理化，產能利用率較低的作業以更少的作業成本支出來達到相同產出；而產能利用率較高的作業須重視生產規劃面，將作業使用效率最佳化。3. 運用BI概念，將成本資訊系統化呈現，使T-ABC成本資訊得以快速的維護，來獲得最新的成本資訊。 Given recent years development of energy-saving initiatives, LED technology has likewise in tandem increased in importance due to its efficiency and cost-saving attributes. Unfortunately those in the industry face tough competition particularly domestically. Aggravating the situation for domestic companies is the lack of patents which are mostly held by foreign entities. In order to remain competitive, LED manufacturers must focus on efficiencies achieved by managing costs and workflow. LED fabrication has complex working processes and high overhead costs which is approx. 40% of total expense. The traditional Activity-Based Costing (ABC) system is no more precise while demonstrating the cost structures of the firms; so therefore, a better cost allocation method should be applied.This research is a case study of LED Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) system to precisely allocate expenses for LED Products to a manufacturing process, and provides information to improve processes through the Activity-Based Management (ABM), which further generates optimal productivity in the form of suggestions for management. In order to improve the efficiency of the information collection and cost data processing, our research establishes a rapid response system by applying Business Intelligence (BI), which makes the task more efficient.The findings of this research are:1. Overhead costs can be more accurately assessed through T-ABC method, and capacity utilization of each process is demonstrated clearer than performing traditional ABC system. In our case, selected entity’s profits is affected by over and underestimating of the product costs under the use of traditional ABC system.2. Applying ABM reduces the number of machines, and enhances operational efficiency to solve problems, and ascertain capacity utilization.3. Applying Business Intelligence provides systematic demonstration of cost information, enabling Time-driven ABC system to refresh cost structures immediately.
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