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題 名 | 以作業為基成本法對工件易製性之研究=A Study on Using Activity-Based Costing Method for Measuring Manufacturability |
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作 者 | 江行全; 郭錦茂; 許績興; 吳社邦; | 書刊名 | 管理與系統 |
卷 期 | 3:2 1996.07[民85.07] |
頁 次 | 頁233-263 |
分類號 | 494.762 |
關鍵詞 | 並行工程; 作業為基成本法; 可製性量測; Activity-based costing; Manufacturability; Concurrent engineering; |
語 文 | 中文(Chinese) |
中文摘要 | 傳統成本方法對於『間接成本』的計算,都是以『生產數量』或是『人工小時』來分攤其成本,這種分攤方式,依據文獻記載,對於現今生產少量多樣產品,無法有效掌握間接成本。作業為基成本法,在1970年代,已被歐洲國家使用,但並沒有學術研究作理論支撐,在1984年美國John Deers公司首先使用於產品成本分析,並且有學術異作一系例之理論研究,在經過長期學術研究,發現此法對於生產少量多樣之批量生產工廠,比使用傳統的成本法,產品可以得到更合理成本,也比較不容易造成產品間成本扭曲的現象。本研究利用作業為基成本法支援並行工程環境運作,針對並行工程中由製程規劃,產生的不同製程,分析其成本,由此判斷相對於工廠資源,哪一種製程是具有較佳的易製性。本文的主要貢獻可用以下兩點做說明:(1)提出ABC支援並行工程之架構:本文提出在批次製造工廠環境下,如何應用ABC方法支援並行工程之環境運作鉣法,除了可保有原有並行工程的優點之外,另外對於產品的商業化、定價策略,可達到相輔相成的效果。(2)提出ABC法,解決程規劃一致性的方法。本文利用一國防零件證實使用上述方法之步驟及優點。 |
英文摘要 | To use traditional cost accounting method calculating indirect cost was on the "volume of products" or on "work hours" according to the recent literature, this accounting technique can not effectively apply on large variety products with low quantity. The activity-based costing(ABC) method was used in European countries in the 1970's, and was introduced to American companies in the 1980's. The ABC method has shown a more reasonable way of estimating costs, especially for the low volume production. This research used the ABC method to support concurrent engineering(CE) environment. The costs were analyzed and compared for various manufacturing processes those were derived from the process planning stage in CE. The cost was then used as a measure of manufacturability. The major contributions of this research were: (1) Establish the framework of applying ABC method for supporting CE environment, especially in the low volume batch production; (2) Use ABC method to measure manufacturability for various processes to manufacture the same parts. A defense part was used to demonstrate the above-mentioned methodology, and the advantages of this method was discussed. |
本系統中英文摘要資訊取自各篇刊載內容。