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題名：應用TDABC於產品組合之決策
作者：張淑清
作者(外文)：Shu-Chin Chang
校院名稱：國立成功大學
系所名稱：會計學系碩博士班
指導教授：王萬成
學位類別：博士
出版日期：2009
主題關鍵詞：作業基礎成本制；限制理論；組合整數規劃；以時間為導向的作業基礎成本制；產品組合；Activity-based costing (ABC)；Theory of constraints (TOC)；Time-driven activity-based costing (TDABC)；Product mix；Mixed integer programming (MIP)
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產品組合決策是許多公司常見的問題。解決產品組合的問題主要是採用限制理論（Theory of constraints; TOC）與作業基礎成本制（Activity-based costing; ABC）。然而，TOC的生產流程假設是以資源供應為基礎，適用於短期決策。因此，可能導致停產長期具有獲利的產品。此外，當多個限制資源存在時，為了確保所有的限制都滿足，TOC產品組合的求解過程須透過反覆求解的方式。至於ABC制度，當部門資源包含多項作業活動時，在執行第二階段的作業分攤前，基於ABC限制每個作業只有一個動因的假設，因此，必須先主觀地估計部門資源投入各項作業的時間比例，此作法可能導致產品組合決策因主觀的認定差異而有所不同。再者，ABC制度若非全部採用時間型的動因時，可能忽略潛在的未使用產能。因此，本研究的目的主要是利用以客觀的時間為導向之作業基礎成本制（Time-driven activity-based costing; TDABC）在多個資源限制下決定最適產品組合，並使用組合整數規劃（Mixed integer programming; MIP）的方法解決。本研究也進一步考量允許透過加班與租用設備的情況及公司存在多種不同機器時，如何決定每種產品在每類機器之最適生產量。
本研究所建立的TDABC產品組合模型能夠改善TOC長期可能導致的次佳決策。再者，它能夠強調產能供應與產能使用的差異，並且客觀地衡量產能使用的狀況。此外，本文所提出的模型也可依管理當局的決策加入符合現實狀況的限制式。最後，我們透過例子驗證TDABC的可行性，並從資源耗用為基礎的利潤、資源供應為基礎的利潤及現金流量的觀點比較TDABC、ABC與TOC三種制度在產品組合決策上的差異。
The product mix decision is a common problem in many firms. Theory of constraints (TOC) and activity-based costing (ABC) have been offered to solve the product mix problems. However, TOC is based on the resources supplied to production which is appropriate for the short run. The outcome may lead to a suboptimal product mix decision in the long term. Besides, when multiple constrained resources exist, the TOC product mix heuristic has to employ an iterative process to ensure all constraints have been satisfied. Since ABC limits each activity to a single driver, the employees have to subjectively estimate the percentage of their time spent on these activities when a department resource includes many activities. The product mix decision may be suboptimal because of the subjective estimation. Moreover, ABC model ignores the potential unused capacity. Thus, the purpose of this study is to utilize time-driven activity-based costing (TDABC) to determine optimal product mix with multiple resource constraints and use mixed integer programming (MIP) method to solve product mix problems. Furthermore, we allow the labor capacity expansion by overtime and the machine capacity expansion by renting machine equipment to meet market demand. On the other hand, we also develop a multi-machine TDABC product mix model which can determine the optimal quantity of each product on each machine with resources limitation.
The proposed TDABC product mix model can improve the suboptimal product mix decision used in the TOC model in the long term. Moreover, the proposed TDABC product mix model can highlight the difference between capacity supplied and capacity used. Managers can consider how to reduce the cost of unused capacity. In addition, the proposed product mix model allows the resource constraints to be added by decision-maker as deemed appropriate in real-world situations. Finally, some illustrative examples are provided to show the usefulness of the proposed TDABC product mix model and to compare the difference among TDABC, ABC and TOC from the resources used in production, resources supplied to production and cash flow.
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