臺灣博碩士論文加值系統

電子封裝測試業（IC Packaging and Testing Industry）位於半導體產業鏈的後段，若沒有完整的封裝加測試的整體連貫性服務，純測試廠容易受到同業的競爭搶單而降價，形成紅海惡性競爭的經營艱難局勢。個案公司為世界級IC測試服務業的領導廠商，其營收與毛利在這幾年也陷入逐漸下滑的境地。對於一個毛利與淨利大幅下降的成熟型企業而言，似乎只能在產品成本，例如降低直接材料、直接人工成本或製造費用，以及減少管銷費用上努力。個案公司在這方面已經做得淋漓盡致，對於毛利與淨利的下滑似乎也無計可施。因此，本研究對個案公司進行先導研究，應用Dr. Goldratt所提倡的思維程序（Thinking Processes, TP）持續改善（Process of Ongoing Improvement, POOGI）階段一：要改變什麼？（What to Change?）確認其陷入「部門目標與公司目標不一致」的核心衝突（Core Conflict）與現況問題確認，階段二：要改變成什麼？（To What to Change to?）為個案公司設計未來願景的策略構想；經由此二階段研究顯示，核心衝突以及公司其他考慮短期利益的措施，讓公司陷入無利可圖的境地。階段三：如何改變?（How to Cause the Change？）本研究擬根據先導研究的結論，針對個案公司目前的接單策略（Order Acceptance Strategy）進行分析，並以TOC五個專注步驟的前三步驟為公司建構以產出會計為核心思維的接單策略，並比較三種成本計算模式對這類成熟型企業的獲利影響，以期為個案公司找到最佳的接單策略，設計可以兼顧短期價格及長期毛利的配套策略構想，使公司體質強健、永續經營，邁向穩定獲利的未來。關鍵詞：限制理論、思維程序、接單策略、產出會計、電子封裝測試業

IC Packaging and Testing Industry located at the back-end of the semiconductor industry chain, pure testing plant is easy to fall into a competition of price reduction and operating in a difficult situation gradually if there is no full service in package and testing to fulfill customer’s demand.The case company is a global leading provider of semiconductor back-end services; it also falls into the situation of a gradual decline in revenue and gross profit in these few years. For a mature business that gross profit and net profit sharp dropped, it seems only can put efforts on the cost of the product, such as a reduction in direct materials, direct labor costs or manufacturing costs, as well as to reduce the cost of management and marketing. The case company in this category has been done thoroughly, seems nothing to do for the decline in gross profit and net profit.
Therefore, this research make a pilot study for the case company that apply Dr. Goldratt advocated thinking processes to continuous improve first step：What to Change? to confirmed current situation and core conflict into a "departmental goals with corporate goals inconsistent". In the second step of the thinking process：To What to Change to? Design the strategy of the future vision for the case. Via these two-step studies shows that the measures of the core conflict as well as other considering short-term profits allows the company into an unprofitable situation. In the third step of the thinking process：How to Cause the Change? This research base on the conclusion of the pilot study and analysis the Order Acceptance Strategy of the case company to construct the Order Acceptance Strategy by the core thinking of the Throughput Accounting with the top three steps of the TOC five focusing steps. Comparing the three costing model profit influences of such mature companies to find out the best acceptance strategy, to design a great strategy that could cover the prices in the short term and gross margin in the long term, that the company will strong the constitution, sustainable development, towards a stable and profitable future.
Keywords：Theory of Constraint、Thinking Processes、Order Acceptance Strategy Throughput Accounting、IC Packaging and Testing Industry

目錄
摘要 I
ABSTRACT II
誌謝 III
目錄 IV
圖 目 錄 V
表 目 錄 VI
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 8
1.3 研究範圍與限制 8
第二章 文獻探討 10
2.1限制理論 10
2.2 TOC持續改善方法 11
2.3 TOC的五個專注步驟 12
2.4傳統會計原則與TOC產出會計 14
第三章 研究方法 17
3.1步驟一、指出系統的限制：找出系統瓶頸之所在 18
3.2步驟二、如何充分利用系統限制：找出公司未能充分利用瓶頸的原因 18
3.3步驟三、所有非限制單位全力配合限制單位的決策：建立解決配套方案 20
第四章 個案探討 22
4.1找出系統限制 22
4.2如何利用限制 24
4.2.1 現況營收接單順序 24
4.2.2邊際毛利模擬接單順序 27
4.2.3產出會計模擬接單順序 29
4.2.4產出會計加入考慮現況因素之接單模式 33
4.3所有非限制單位全力配合限制單位的決策 35
第五章 結論與未來方向 39
5.1 研究結論 39
5.2 未來研究方向 39
參考文獻 41

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