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研究生:黃淑媛
研究生(外文):Amy_Huang
論文名稱:以作業基礎成本制度為方法論
論文名稱(外文):The Design of A Cost-Shared Model for Semiconductor Manufacturing Based on Activities-Based Costing System
指導教授:陳飛龍陳飛龍引用關係
學位類別:碩士
校院名稱:國立清華大學
系所名稱:工業工程與工程管理學系
學門:工程學門
學類:工業工程學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:158
中文關鍵詞:ABC成本分攤ERP標準成本半導體製造晶圓廠作業基本成本制度
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目前台灣的製造業處於日益變動的經營環境,技術進步快速、市場競爭激烈,各種決策與企業的環境、組織及策略進行更密切且更快速的互動。為獲取競爭優勢,有效地達成策略目標是非常重要的,而成本管理對公司策略之達成扮演著相當重要之
角色。
多數業者所使用的標準成本制度是一套歷史悠久的成本系統,其具有結帳快速、例外管理、績效評估等多種優點與功能,廣為製造業所使用。但是隨著生產技術進步以及全球競爭的日益激烈,現今製造業所處的競爭環境已經不再像過去那般穩定。企業在每一期初為制定標準成本所作的假設,諸如預計產品組合、預計產品良率等,到了期中很有可能改變,此時產品成本應該不等於標準成本,必須進行調整。
然而半導體製造業係因應市場而獨創之企業經營模式,然其高利潤之誘因,使得競相投資跨入此產業者日益增加,因而造成激烈的競爭,後進者為強攻市場便以價格吸引客戶,不惜殺價競爭,但企業為維持後續建廠之充裕資金,需於產品銷售上維持一定之利潤,因此成本規劃與控制便成了產業間競爭的最佳利器。
作業基礎成本制是一套用來衡量產品成本、作業績效、耗用資源以及成本標的方法,它是以生產產品或提供勞務所進行的作業為成本蒐集的中心,將所耗用的資源歸屬到各項作業上,再將作業成本依作業成本發生原因(成本動因,cost driver)歸屬到成本標的(cost object),已廣為學術界所研究與討論,並認定為最優良成本制度建立的有效工具。但對IC製造業施行作業基礎成本制的研究則是尚無;因此,本研究係以IC製造業為研究對象,以作業基礎成本制度為方法論,建構半導體製造業之成本分攤模式,透過該制度之應用,來探討其產品成本,期望達到下列之目標:
1.在作業基礎成本制觀念之架構下,所建立之實際產品成本模式能與標準成本制相輔相承,以達成即時與適時之提供完整的產品銷貨毛利,幫助追求最大利潤。
2.可以更明確的提供製造成本的差異分析,更有效地幫助製造成本的規劃與控制。
3.更了解產品成本習性,使爾後標準成本的編製更精確與合理。
4.最後透過個案研究的探討,吸取若干經驗,可作為往後IC製造業進行成本制度規劃之參考。
The industry in Taiwan is competing in a volatile business environment with fast-changing technologies. In order to get the advantageous position and achieve the strategic goal, the cost management is one of the key points to accomplish company’s milestone.
Standard costing system was developed approximately 100 years ago. It is a wide-used costing system, especially in the manufacturing companies. Standard costing system could satisfy many purposes. In performance evaluation, it sets a benchmark for workers and managers. It is also a good controlling tool, to accountants, since it simplifies the task of costing. As time goes by, the manufacturing technology has progressed amazingly, and the global competition is getting intensive. That is, the competitive environment is not as stable as past. To derive the standard cost of the product, the management sets some predictions of manufacturing conditions at beginning, like budgeted product mix, budgeted yield rates, etc. These assumptions concern the accuracy of the standard cost. But today, especially in high-tech industries, these assumptions might change during the period.
The semiconductor manufacturing industry is a new business model in the semiconductor industry, which is invented by the special semiconductor market requirements. With the incentive of high profit margins, the new companies jumpe into the business very aggressively. The competition is becoming so intense that the new comers cannot but apply a provocative pricing strategy to attract customers. Among the fierce competition environment, good cost plan and control becomes one of the vehicles for maintaining competitive advantages and sustainable long term profits that are essential to the survival of a company and to its future expansion as well.
Up to this moment, there are many research papers getting involved the study of activity- based costing(ABC).ABC is used to evaluate the cost of the product, the performance of the activities and the usage of resource for cost objects. Based on the activities in processing products or services, the resources are allocated to the corresponding activities. Then, the costs are assigned to cost objects according to the appropriate cost driver. In the past, most applications of Activities-Based Costing System are for the control of manufacturing costs. Nevertheless, in Taiwan, there are very few paper talking about of the application of ABC in semiconductor manufacturing industry.
This research intends to study how a semiconductor manufacturing company can trace and manage its product costs by adopting the activity-based costing (ABC). By doing this, it is expected that the following purposes may be achieved to enhance the competitiveness and profitability of a semiconductor manufacturing company.
1.Through the deployment of ABC system, a company may build up an integrated Cost Accounting system with Standard Product Costing and Actual Product costing mechanism which can help achieve
a. To make company''s maximum profit through providing timely actual product gross margin information in product mix decision.
b. To enhance the mechanism of cost plan and control more effectively through providing enhanced manufacturing cost variance analysis.
c. To pursue the standard costing more precisely through adopting the ABC and understand cost nature more.
2.To accumulate experience for the effective Cost Accounting system implementation in the future.
目錄
第一章 緒論 1
1.1研究背景及動機 1
1.2研究範圍、對象與標的之選擇 4
1.3研究目的 7
1.4研究方法 9
1.5論文架構 11
第二章 文獻探討 13
2.1企業資源規劃系統介紹 13
2.2傳統成本制度 29
2.3標準成本制於新製造環境下的困境 40
2.4作業基礎成本制度 44
2.5作業基礎制成本與管理制度的實施方式 57
第三章 IC製造業實施作業基礎制成本的必要性 63
3.1半導體製造廠之製造流程 63
3.2 IC製造業本身行業特性 68
3.3 IC製造業目前面臨的國內外競爭壓力 71
3.4現行半導體製造業的成本制度---標準成本制度 74
3.5結 語 82
第四章 個案公司現行成本制度之探討 83
4.1個案公司簡介 83
4.2 個案公司現行成本制度分析 89
4.3個案公司目前成本制度之問題探討 99
第五章 個案公司作業基礎成本制度之設計─以製造費用為例 109
5.1作業基礎成本制度之方法論 109
5.2利用ABC建構個案公司之前段製程的成本分攤模式 120
5.3個案公司新舊成本制度之比較 133
5.4個案研究分析總結 139
第六章 結論分析與對後續研究者之建議 142
6.1研究貢獻 142
6.2本研究限制說明 144
6.3結 論 146
6.4對有意推導作業基礎成本制度的公司之建議 148
6.5給後續研究者之建議 154
參考文獻 156
表目錄
表2-1 企業資源規劃系統(ERP)的演化史 16
表2-2 企業資源規劃(ERP)的定義 17
表2-2 企業資源規劃(ERP)的定義(續) 18
表2-3 ERP軟體的基本功能 21
表2-4 ERP與SCM的區別 22
表2-5 ERP與SCM的競合關係 23
表2-6 ERP的效益與成本 28
表2-7 傳統成本會計的特質表 33
表2-8 新舊經營環境比較表 41
表2-9 傳統會計制度與作業基礎成本制度的比較 47
表2-10 傳統成本制與作業成本制之成本分攤方式比較 48
表2-11 傳統成本制度與作業基礎成本制度之成本分析內容 48
表4-1 A公司導入ERP可分成三個階段之目標與任務 85
表4-2 A公司目前成本結構 88
表4-3 A公司各機台之總成本時數計算方式 92
表4-4 A公司直接材料(wafer)之實際成本計算 97
表5-1 ABC制度模式建立步驟比較表 110
表5-2 IC製造的前段製程之作業流程順序 111
表5-3 IC製造廠現行分類帳 113
表5-4 採行ABC制度下之重整後會計分類帳項目 113
表5-5 晶圓製造廠簡要之作業動因分類 115
表5-6 兩制度之實際單位成本比較 134
表5-7 兩制度之標準單位成本比較 135
表5-8 操作步驟加權平均單價 135
表5-9 A公司現行成本制度下的產品成本結構 136
表5-10 A公司現行成本制度下的產品成本結構 137
表5-11 A公司現行成本制度與ABC制度之製造費用比例 138
圖目錄
圖1-1 我國IC產業結構 4
圖1-2 建立執行ABC制度之基本步驟 10
圖1-3 論文研究架構 11
圖2-1 企業資源規劃系統的演進及其涵蓋功能 20
圖2-2 ERP的資訊技術架構 23
圖2-3 標準成本系統架構 35
圖2-4 自動控制系統運作圖 37
圖2-5 ABC法兩階段架構圖 49
圖2-6 雙構面ABC制度模型圖 52
圖2-7 作業基礎成本制度實施程序圖 62
圖3-1 晶圓廠運作流程 65
圖3-2 IC製造公司製造費用之成本架構 75
圖3-3 標準成本計算架構 76
圖3-4 固定製造費用之分攤 77
圖3-5 變動製造費用之分攤 77
圖3-6 標準成本制定流程圖 79
圖4-1 個案公司產品生產流程 84
圖4-2 A公司標準成本計算架構圖 90
圖4-3 A公司之固定製造費用之分攤模式 90
圖4-4 A公司總成本時數的計算方法 92
圖4-5 A公司差異成本分攤方式 96
圖4-6 A公司直接材料(wafer)之實際成本計算 97
圖4-7 A公司直接材料差異分攤計算方法 98
圖5-1 作業基礎成本制度分攤之方法論 116
圖5-2 作業基礎成本制下之人工成本分攤圖 120
圖5-3 ABC制度下之廠務折舊及其他廠務費用分攤圖 121
圖5-4 ABC制度之機台折舊費用分攤圖 123
圖5-5 ABC制度下之機台保險費用分攤圖 124
圖5-6 ABC制下之機台保險費用分攤圖 125
圖5-7 ABC制下之維修費用分攤圖 126
圖5-8 作業基礎成本制下之水電費用分攤圖 128
圖5-9 ABC制度下之氣體、化學物品、光阻及鈀費用分攤圖 129
圖5-10 ABC制度下之其它間接材料費用分攤圖 130
圖5-11 ABC制度下之製造測試費用分攤圖 130
圖5-12 ABC第二階段之操作步驟成本分攤圖 130
圖5-13 ABC第二階段之製造部門工程測試成本分攤圖 131
一、中文文獻
1.吳琮璠、謝清佳合著,資訊管理--理論與實務,民85,頁22-1∼22-26, 24-1∼22-25。
2.嚴美惠,如何避免導入無效之ERP---訪SAP台灣分公司總經理蔡宏隆,資訊與電腦,民88.07,頁80-81。
3.游育蓁、何玉美,導入ERP--佈建快速回應的企業神經系統,管理雜誌,民88.02,頁60-65。
4.嚴美惠,ERP:中小型企業競爭新利基---訪鼎新電腦副總裁黃錦祿,資訊與電腦,民88.07, 頁82-83。
5.陳勝一,高科技業ERP應用及案例,資訊與電腦,民90.07,頁56-58。
6.陳建國,淺談企業資源規劃(ERP: Enterprise Resource Planning),電腦科技,民88.07,頁56-58。
7.林家祥,製造業如何導入ERP?, 資訊與電腦, 228 民88.07, 頁53-55。
8.王怡心、費鴻泰,21世紀財務資訊系統新趨勢-企業資源規劃,會計研究月刊,民88.01,頁116-122。
9.王怡心、費鴻泰,跨世紀的企業再造工程概論與實例解析,會計研究月刊,民87.09,頁124-129。
10.陳麗君,晶圓代工業之進入及移動障礙分析。台灣大學會計學研究所碩士論文,民國八十八年。
11.廖美惠,標準成本制度之規劃與實施:以個案公司為例,台灣大學會計學研究所碩士論文,民國八十五年五月。
12.林佩蘭,運用系統分析技術建立晶圓製造成本模型與其作業管理之應用,台灣大學商學研究所碩士論文,民國八十八年六月。
13.林宏澤、林清泉合著,系統模擬,高立圖書出版,民國八十年八月。
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二、英文文獻
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2.Avraham Shtub, Enterprise Resource Planning(ERP): The Dynamic of Operations Management, Kluwer Academic Publishers, 1999
3.Christina Soh, Sia Siew Kien, Joanne Tay-Yap, Cultural Fits and Misfits: Is ERP a Universal Solution?, The Journal of ACM, 2000, Vol. 43, No. 4, pp47-51
4.David Sprott, Componentizing the Enterprise Application Packages, The Journal of ACM, 2000, Vol. 43, No. 4, pp63-69
5.Huff, S. L. and Muro M. C., Information Technology Assessment and Adoption: A Field Study, MIS Quaterly, 1985, 09:4, pp329-340
6.Irma Becerra-Fernandez, Kenneth E. Murphy, Steven J. Simon, Integrating ERP in the Business School Curriculum, The Journal of ACM, 2000, Vol. 43, No. 4, pp39-41
7.Jushua Greenbaum, Origin ERP: The Origin and Future of ERP Outsourcing, http://www.erp-outsourcing.com, 1999/4/30
8.Kuldeep Kumar, Jos van Hillegersberg, ERP Experiences and Evolution, The Journal of ACM, 2000, Vol. 43, No. 4, pp23-26
9.Leslie P. Willcocks, Richard Sykes, The Role of the CIO and IT Function in ERP, The Journal of ACM, 2000, Vol. 43, No. 4, pp32-38
10.Lynda M. Applegate, F. Warren McFarlan, James L. McKenny, Corporate Information Systems Management: Text and Cases, McGraw-Hill, 1999
11.Lynda M. Applegate, F. Warren McFarlan, James L. McKenny, Corporate Information Systems Management: The Challenges of Management in an Information Age, McGraw-Hill, 1999
12.Mark Kremers, Han van Dissel, ERP System Migration, The Journal of ACM, 2000, Vol. 43, No. 4, pp53-56
13.M. Lynne Markus, Cornelis Tanis, Paul C. van Fenema, Multisite ERP Implementations, The Journal of ACM, 2000, Vol. 43, No. 4, pp42-46
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