應用TOC產出會計擬定企業接案策略－以IC佈局服務業為例

Develop Corporate Order Acceptance Policy by Using TOC Throughput Accounting-A Case Study of IC Layout House

張盛鴻(Sheng-Hung Chang)；王舒嫻(Gina Wang)

限制理論 ； IC佈局設計服務業者 ； 產出會計 ； 接單策略 ； Theory of Constraints ； IC Layout House ； Throughput Accounting ； Order Acceptance Policy

明新學報

40卷2期（2014 / 08 / 01）

113 - 123

繁體中文

台灣的IC設計在全球佔有重要地位，IC佈局設計服務業者是承接IC設計公司外包的重要角色之一，它具備彈性解決IC設計公司產能不足時的人力缺口問題，更提供快速且高品質的服務；然而，個案公司現階段卻苦於獲利無法提升，也始終無法提出切中時弊的解決方案，亟思變革之道。Dr. Goldratt 認為傳統的績效衡量指標，無法反映及呈現出所有的狀況，他參考傳統會計直接成本法，發展出限制理論產出會計法，此法是以單位限制時間的有效產出為基準，遵循限制資源決定企業最大獲利的觀念，藉著以產出貢獻作為決策準則，使瓶頸資源充分使用而提高產出。本研究應用產出會計觀念提出根據資源可用性（關鍵資源貢獻度）與專案資源分派方法為公司解決獲利無法提升的問題。經個案公司歷史資料的模擬驗證顯示，本研究提出的方法可以顯著提升獲利空間，為公司帶來潛在的獲利。

Taiwan has played an important role in the industry of IC design in the world. IC Layout House, one of the outsourcing companies of IC design, has provided ability to solve the problem of production capacity and offered a quick and high-quality service when the issue of manpower shortage occurs in the IC design house. However, the case company struggles for the issues of profit rising and solutions to bring up now. Change would be necessary at this stage. Dr. Goldratt thinks that measures of traditional performance cannot reflect all of the conditions, so he consults the traditional method of cost accounting to develop the Throughput Accounting. This method is based on units of time limited and Throughput, following the concept that resource constraints determine the maximum profit in the enterprise, then, through the output of contribution as a criterion to make full use of bottleneck resources and increase output in the end. This study proposes order acceptance policy that takes resource availability (contribution of critical resource) into account to solve the issue of profit upgrade base on the concepts of throughput accounting. The simulation shows, by the case company, that the proposed method can significantly improve profit margins and potentially bring money for the company.

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