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研究生:黃翠鈴
研究生(外文):Tsuei-Ling Huang
論文名稱:以作業基礎與目標成本理論研究新產品之經濟效益
論文名稱(外文):To study the economic benefits of new products by using Activity-Based Costing and Target Costing Theory
指導教授:鄭豐聰鄭豐聰引用關係
指導教授(外文):Feng-tsueng Cheng
學位類別:碩士
校院名稱:逢甲大學
系所名稱:工業工程與系統管理學研究所
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:2007
畢業學年度:95
語文別:中文
論文頁數:56
中文關鍵詞:投資報酬率產品研究發展作業基礎成本理論目標成本制
外文關鍵詞:Product Research and DevelopmentTarget CostingActivity-Based CostingReturn on Investment
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本論文是以作業基礎成本、目標成本與投資報酬率、平衡計分卡理論以及ARIS ABC模組軟體,研究新產品之經濟效益。
本論文的研究步驟,首先規範與建立產品研發作業流程的通則;其次確認研發作業對資源耗用之關聯性、通則性、穩定性與一致性。接著,選擇適宜的成本動因並計算成本動因率,建構產品研發作業基礎成本資料庫。再利用平衡計分卡四項構面的績效評估概念,評核新產品研發之整體績效。進一步蒐集公司各系列產品投資報酬率的歷史資料,與新產品整體績效評核成果相互對照(mapping),建構新產品投資報酬率資料庫。最後將產品研發作業基礎成本與投資報酬率兩項資料庫的資訊予以整併,即可得知新產品預期的目標利潤。該目標利潤將成為新產品經濟效益評估的重要指標,以研判與預測新產品導入市場獲利性之預期成果。
經過個案研究之驗證,案例公司過去沒有實施作業基礎成本制,因此無法分派研發成本於各系列產品,事實上一旦扣除研發作業基礎成本之後,部分產品系列的目標利潤因此都因此向下修正。顯示兩個管理上的意涵,其一是研發作業越複雜、研發成本就越高,對目標利潤的影響就越大。其二是要有效管理顧客利潤,可以控管產品的製造成本、銷管成本,以及研發成本的有效降低也都非常的重要。
因此如何有效利用公司資源、提高目標利潤、持續改善作業流程,以及建置新產品研發經濟效益評估指標,都將是十分重要的機制。
This thesis is based on activity-based costing, target costing and return on investment analysis, balanced scorecard theory and ARIS ABC module software, to study the economic benefits of the new products.
The first research stage of this thesis is to set up the general rule of new products research operation process. Secondly, to confirm the correlation, generalization, stability, and consistency between the R&D operation activity and the resources consumed. Thirdly, select the proper cost drivers and calculate the cost driver rate so as to set up the R&D activity-based cost database. Then the thesis uses four dimensions of balanced scorecard performance concepts to evaluate the performance of the R&D procedure. The thesis collects the historical data of return on investment of every product, and maps the R&D procedure performance together, in order to build the return on investment database. Finally, integrate those two databases in order to calculate the target profit of the new products. The target profit will be the key performance index to evaluate the economic benefit of the new product. The evaluate process of the new product is very important stage to predict the profitability of new products.
Through the result of the application in the case study, the Company do not imply the ABC theory before, so will not able to allocate the R&D cost to the product. After allocating the R&D cost, the most of the products return of investment are reducing. That means two things: one is that more complicated of the R&D process are more R&D cost, which will affect the target profit much lower. The other is that if want to manage customer profit effectively, the product should control the manufacturing cost, selling and administrative cost, and reduce the R&D cost are very important.
Using resources effectively, uprising target profit, continuously improving operating process, and building up the evaluating performance index of the new product as soon as possible are very important mechanism for the enterprise.
誌謝 I
摘要 II
Abstract III
目錄 V
圖目錄 VII
表目錄 VIII
第1章 緒論 1
1.1 研究動機 1
1.2 研究目的 1
1.3 研究範圍與限制 2
1.4論文架構 2
第2章 文獻探討 5
2.1 研究發展流程 5
2.2 作業基礎成本理論 6
2.3 作業基礎成本理論應用於研究發展 9
2.4 平衡計分卡與績效評估 12
2.5 投資報酬率 12
2.6 目標成本制理論 13
2.7 整合性資訊系統架構 15
第3章 研究方法 18
3.1 研究流程 18
3.2 產品研發標準作業流程 20
3.3 產品研發作業基礎成本動因率 21
3.4 產品研發作業基礎成本資料庫 22
3.5 產品投資報酬率資料庫 26
3.6 新產品研發經濟效益評估 29
3.7 本章總結 30
第4章 實例探討與驗證 31
4.1 案例公司簡介 31
4.2 端子產品研發標準作業流程 31
4.3 研發成本動因率 33
4.4 端子產品研發成本資料庫 36
4.5 端子產品投資報酬率資料庫 37
4.6 端子產品研發經濟效益評估 40
4.7 結論 41
第5章 結論與建議 42
5.1 結論 42
5.2 建議 43
參考文獻 45
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