臺灣博碩士論文加值系統

電子資訊產業是高科技專業分工的產業，在我國經過二十餘的發展形成了上下游精細分工的供應鏈，真可以說是完全競爭市場，在這完全競爭市場下供應廠商幾乎對於價格無影響力，惟有從事成本控制才能生存下去，因此善用科學管理工具做決策分析是企業經營管理的必然趨勢。其中涵蓋的議題包括作業基礎成本制與TOC產出會計法，這是屬於管理會計的範疇，另外在產品最佳組合方面以決策分析中之線性規劃與相關決策分析等應用工具來進行選擇分析。
案例公司為一電子產業鏈中之上游供應商，面對的是世界級的大廠，做為代工與技術合作的伙伴對於市場價格的影響可說是無能為力，然而A公司為因應市場的需求其必須利用少樣原料生產多樣複雜的產品組合，於是如何達到生產效益遂成為管理階層最重要的課題。透過對A公司從生產製造面的分析，利用科學管理工具來建立一個最適生產模型，以達到利潤最大化的要求。
本文希望透過比較各項成本制度所產生的差異，來建立一個最具效益的產出模型以能面對客戶需求做最佳產品組合的決策選擇。

Information Technology (IT) industry In Taiwan is a competitive high-tech industry. Especially its specialization after more than two decades of the formation of the upstream and downstream supply chain division becomes more complicated and competitive. Today, more and more companies are providing a large variety of products to meet diversified customer needs.
High-mix-low-volume (HMLV) production is currently a worldwide manufacturing trend. It requires a high degree of customization in the manufacturing process because product variety and dynamic demand fluctuation, manufacturing industry is moving toward a high product mix and low order volume production environment.
Case company is a chain of electronics industry upstream suppliers, faced with a world-class manufacturers. Due to quickly response to market demand, this company must use less raw materials to produce a variety of complex sample portfolio. So how to achieve production efficiency is the most important management issues. In this research we use and modify the Mix Model of TOC (Theory of Constraints) and help manufacturing plant to find out the key constraints. This can improve the constraints, and Throughput Accounting, to be a solution of managerial accounting problem. The production of a company from the surface analysis, the use of scientific management tools to builds a model of optimal production to meet the requirements of maximize profits.
This paper aims to compare the costs by the difference generated system and builds a production model of the most effective customer-facing needs. This can make the best portfolio choice in decision making. The result shows that using the concept of TOC Throughput Accounting is better than using the traditional accounting methods for making product mix and profit maximum decisions support. It indicate that, TOC is able to generate case company product-mix plans to meet the productions demands in HMLV manufacturing environment.

中文摘要 ……………………………………………………………… I
英文摘要 ……………………………………………………………… II
致謝 ……………………………………………………………… IV
目錄 ……………………………………………………………… V
表目錄 ……………………………………………………………… VII
圖目錄 ……………………………………………………………… VIII
一、 緒論 …………………………………………………… 1
1.1 研究背景 …………………………………………………… 1
1.2 研究動機與目的 …………………………………………… 3
1.3 研究方法與流程 …………………………………………… 5
1.4 研究範圍與限制 …………………………………………… 7
二、 文獻探討 ………………………………………………… 9
2.1 管理會計成本制度 …………………………………… 9
2.2 決策分析理論 ………………………………………… 24
2.3 限制理論(TOC) …………………………………………… 33
2.4 台灣電子化學品產業概況 ………………………………… 37
三、 問題分析與模型建立 ……………………………………… 51
3.1 個案A公司背景介紹 …………………………………… 51
3.2 成本會計制度說明 ………………………………………… 52
3.3 生產要素與產品組合 ……………………………………… 54
3.4 以限制理論建立架構 ……………………………………… 57
、 模型驗證與組合決策 …………………………………… 65
4.1 決策之方法與選擇 ………………………………………… 65
4.2 各項成本制度比較分析 …………………………………… 67
4.3 最佳產品組合之決策管理 ………………………………… 72
五、 結論與建議 ……………………………………………… 79
5.1 研究結論 …………………………………………………… 79
5.2 研究建議 …………………………………………………… 81
參考文獻 ………………………………………………………………… 82

一、中文部分：
1. 李榮貴、張盛鴻(2005)，「TOC限制理論 Theory of Constraints」，中國生產力中心。
2. 林士凱(2003)，「考量相依整備時間之多目標流程工廠排程」，國立雲林科技大學工業工程與管理研究所碩士論文。
3. 林智崇(2000)，「限制理論產出會計成本制度之探討與應用」，國立交通大學碩士論文。
4. 林勁廷(2005)，「時間導向作業基礎成本制度之規劃與設計─以精密緞鑄業為例」，私立東海大學工業工程與經營資訊研究所碩士論文。
5. 高心婷(2006)，「動態零工型工廠派工法則模擬研究」，私立朝陽科技大學工業工程與管理系碩士論文。
6. 徐曉慧譯(2000)，成本與效應─以整合性成本制度提升獲利與績效，臉譜出版。
7. 孫妙雪(2002)，限制理論對管理會計之衝擊（The Batter of Management Accounting From Theory of Constraints），企業管理學報，第52 期，1-25 頁。
8. 梁定澎(2006)，「決策支援系統與企業智慧」，智勝文化。
9. 陳明德、陳武林(2005)，「實用管理科學：建立最佳決策方式」，前程文化。
10. 陳儀譯(2006)，作業基礎成本管理的第一本書，McGraw-Hill Education(Taiwan)。
11. 曾素真(2007)，「以資料探勘分析多樣少量訂貨生產採購流程時間之研究」，國立成功大學工業與資訊管理學系碩士論文。
12. 黃政喩(2009)，「顧客滿意度與交貨延遲對訂單式生產系統接單決策之影響」，私立朝陽科技大學工業工程與管理學系碩士論文。
13. 簡禎富(2005)，「決策分析與管理：全面決策品質提升之架構與方法」，雙葉書廊。
14. 韓文華(2008)，「多樣少量生產形態下VMI導入關鍵因子與供應商評選指標之研究─以EMS產業為例」，國立交通大學工業工程與管理學程碩士論文。
15. 劉俐君譯(2006)，「管理會計」，華泰文化。

二、 英文部分：
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7. Eldenburg, L., Soderstrom, N., Willis, V., and Wu, A., (2010), “ Behavioral changes following the collaborative development of an accounting information system”, Accounting, Organizations and Society, 35, 222-237
8. Farrell, R. S. and Simpson, T. W., (2010), “ Improving cost effectiveness in an exiting product line using component product platforms”, International Journal of Production Research, Vol. 48, No. 11, 1 June , 3299-3317
9. Hilton, R. W., (2006), “Managerial Accounting--Creating Value in a Dynamic Business Environment”, Seventh Edition, McGraw-Hill International Edition.
10. Kaplan, R. S. and Cooper, R., (1998) , “COST & EFFECT─Using Integrated Cost System to Driver Profitability and Performance”, Harvard Business School Press Through Arts & Licensing International Inc.
11. Karakas, E., Koyuncu, M., Erol, R., and Kokangul, A., (2010), “ Fuaay programming for optimal product mix decisions based on expand ABC approach”, International Journal of Production Research, Vol. 48, No. 3, 1 February, 729-744
12. Kim, J. (2009), “ Activity-based framework for cost savings through the implementation of an ERP system”, International Journal of Production Research, Vol. 47, No. 7, 1 April, 1913-1929
13. Limnios, E. A. M., Ghadouani, A., Schilizzi, S. G. M., and Mazzarol, T., (2009), “Giving the consumer the choice: A methodology for Product Ecological Footprint calculation”, Ecological Economics., 68, 2525-2534
14. Meade, D. J., Kumar, S., and Kensinger, K. R., (2008), “ Investigating impact of the order activity costing method on product cost calculations”, Journal of Manufacturing Systems, 27, 176-189
15. Neoh, S.-C., Moral, N., Lim, C.-P., and Aziz Z. A., (2010), “ A Layered-Encoding Cascade Optimization Approach to Product-Mix Planning in High-Mix—Low-Volume Manufacturing”, IEEE Transactions on systems, Man, And Cybernetics—Part A: Systems And Humans, Vol. 40, No.1, January, 133-146
16. Rappold, P. M., Kline, D. E., Bond, B. H., and Wiedenbeck, J. K., (2009), “ Reciprocal estimation of the raw material cost of producing hardwood lumber using the principles of activity-based costing”, Forest Products Journal, Vol. 59, No. 7/8
17. Render, B., Stair, R. M., JR. and Hanna, M. E., (2009), “ Quantitative Analysis for Management”, Tenth Edition, Pearson Education, Inc.
18. Swan, M. R. and Bell, J. E., (2002), “Theory of Constraints and Throughput Accounting”, McGraw Hill, New York.
19. Tornberg, Katja, Jamsen, and Miikka, (2002), “Activity-Based costing and process modeling for cost-conscious product design: A case study in a manufacturing company”, Journal of International Journal of Production Economic, Vol.79, No.1, 75-82
20. Tsai, W.-H., and Hung, S.-J., (2009), “ Treatment and recycling system optimization with activity-based costing in WEEE reverse logistics management: an environmental supply chain perspective”, International Journal of Production Research, Vol. 47, No. 19, 1 October, 5391-5420
21. Tsai, W.-H., and Hung, S.-J., (2009) “A fuzzy goal programming approach for green supply chain optimization under activity-based costing and performance evaluation with a value-chain structure”, International Journal of Production Research, Vol. 47, No. 18, 15 September , 4991-5017
22. Turney, P. B. B., (2005), “Common Cents─How to Succeed with Activity-Based Costing and Activity-Based Management”cGraw-Hill Companies Inc.