Product-Mix Decision Integrated with ABC for Better Profitability Management: The Case of Communications Equipment Firm in Taiwan_

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題名：	Product-Mix Decision Integrated with ABC for Better Profitability Management: The Case of Communications Equipment Firm in Taiwan
書刊名：	交大管理學報
作者：	戴怡蕙／王文英／張玉輝
作者(外文)：	Tai, Yi-hui／Wang, Wen-ying／Chang, Yu-huei
出版日期：	2012
卷期：	32:2
頁次：	頁37-76
主題關鍵詞：	產品組合決策；市場導向策略規劃方式；作業基礎成本制度；投標市場；Product-mix decision；Market-Oriented strategic planning method；Activity-based costing；ABC；Bidding market
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:7 點閱:35

過去關於產品組合決策的研究，主要分為兩大類，一類為針對不同的成本制度進行比較，另一類則是採用電腦模擬或數學模型推導出最適產品組合決策。然而，產品組合決策建構過程的思考邏輯比最終架構更具關鍵性，因為思考及評估過程中的完整性決定最終架構的適用性。又因為投標市場中，投標廠商可能有多種不同成本的產品同時符合投標規格需求，且每一個標案都對投標公司的損益有重大影響性，因此在電信投標市場中適宜的訂價及產品組合決策更是重要。故本研究選擇以一家通訊設備廠商為個案公司，深入探討該公司如何在電信投標市場中藉由導入作業基礎成本制度（ABC）與改革產品組合決策，來提昇公司的獲利。個案公司改革後的產品組合決策像以市場導向策略規劃方式為出發點，亦即先考量願景，再接續考量內外部環境及公司定位後，最後推導出公司的產品組合策略。再根據前述策略推衍出公司的產品組合決策考量因素。研究結果顯示相較於改革前，改革後的累積毛利約為改革前的3.13倍，而累積淨利則為27倍；故本研究結果有助於補充以往產品組合決策相關研究之缺口，並可供產業界參考之用。

以文找文

The literature on product-mix decisions can be categorized into two groups. The studies in the first category compare different cost systems, whereas studies in the second category determine the best product-mix decision using computer simulations or mathematical models. However, product-mix decisions are important not only for the final structure of the product-mix but also for the decision-making process. The comprehensiveness of the decision-making process has a pivotal effect on the appropriateness of the outcome. In particular, in the telecommunications bidding market, pricing and product-mix decisions are indispensable. This is because of certain special features of the telecommunications bidding market. Producers may have many products that conform to the specifications of buyers, but these would have different prices. Each bidding project can have a huge impact on a company's profit or loss. This study considers a communications equipment company operating in the telecommunications bidding market and examines how this company can increase its profits by using activity-based costing to improve its product-mix decision.After making the improvement, the product-mix decision of the company is based on a market-oriented strategic planning method in which the vision is first clarified. Then, it is followed by an analysis of the internal and external environments. Next, the company's positioning choice is made; finally, the company's product-mix strategy is derived. According to the company's product-mix strategy, the main factors that influenced the product-mix decision are deduced. The results reveal that the accumulated gross profit after the improvement was 3.13 times greater than that before the improvement, and the accumulated net profit after the improvement was 27 times greater than that before the improvement. The results of this study complement the existing literature and provide implications for companies in the bidding market.

以文找文

期刊論文
1.	王文英(20071200)。策略與目標成本制關係之探索性研究--透過國內兩企業之比較個案。交大管理學報，27(2)，203-248。延伸查詢
2.	Cooper, R.、Kaplan, R. S.(1992)。Activity-based costing systems: Measuring the costs of resource usage。Accounting Horizons，6(3)，1-19。
3.	Kaplan, Robert S.(1989)。Management accounting for advanced technological environments。Science，245(4920)，819-823。
4.	Kee, R.(1995)。Integrating Activity-Based Costing With the Theory of Constraints To Enhance Production-Related Decision-Making。Accounting Horizons，9(4)，48-61。
5.	Tsai, W. H.、Lai, C. W.、Tseng, L. J.、Chou, W. C.(2008)。Embedding management discretionary power into an ABC model for a joint products mix decision。International Journal of Production Economics，115(1)，210-220。
6.	Cooper, R.、Kaplan, R. S.(1988)。How Cost Accounting Distorts Product Costs。Management Accountings，69(10)，20-27。
7.	Lea, B. R.、Fredendall, L. D.(2002)。The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance。International Journal of Production Economics，79(3)，279-299。
8.	Isobe, Takehiko、Makino, Shige、Montgomery, David Bruce(2008)。Technological capabilities and firm performance: The case of small manufacturing firms in Japan。Asia Pacific Journal of Management，25(3)，413-428。
9.	Ge, G. L.、Ding, D. Z.(2008)。A Strategic Analysis of Surging Chinese Manufacturers: The Case of Galanz。Asia Pacific Journal of Management，25(4)，667-683。
10.	Sievanen, M.、Suomala, P.、Paranko, J.(2004)。Product Profitability: Causes and Effects。Industrial Marketing Management，33(5)，393-401。
11.	Bakke, Nils Arme、Hellberg, Roland(1991)。Relevance Lost? A Critical Discussion of Different Cost Accounting Principles in Connection with Decision Making for Both Short and Long Term Production Scheduling。International Journal of Production Economics，24(1/2)，1-18。
12.	黃允成、詹家豪、鄭文睿(20100600)。The Optimal Pricing and Production Strategy for Homogeneous Product under Incomplete Information and Duopoly。交大管理學報，30(1)，165-206。延伸查詢
13.	Shapiro, Benson P.、Rangan, V. Kasturi、Moriarty, Row T.、Ross, Elliot B.(1987)。Manage Customers for Profits not Just Sales。Harvard Business Review，65(5)，101-108。
14.	Bayou M. E.、Reinstein, A.(2005)。Analyzing the Product-Mix Decision by Using a Fuzzy Hierarchical Framework。Managerial Finance，31(3)，35-48。
15.	Chen, H. H.、Lee, A. H. I.、Tong, Y.(2006)。New Product Mix Selection for a High Technology Company in a Technology Innovation Network。Journal of Technology Management，1(2)，174-189。
16.	Colpan, A. M.(2008)。Are Strategy-Performance Relationships Contingent on Macroeconomic Environments? Evidence from Japan's Textile Industry。Asia Pacific Journal of Management，25(4)，635-665。
17.	David, A. K.、West, F.(2000)。Strategic Bidding in Competitive Electricity Markets: A Literature Survey。IEEE Transactions on power system，4(1)，2168-2173。
18.	Holmen, J. S.(1995)。ABC vs. TOC: It’s a Matter of Time Activity-Based Costing and the Theory of Constraints Can Work Together。Management Accounting，76(7)，37-40。
19.	Letmathe, P.、Balakrishnan, N.(2005)。Environmental Considerations on Optimal Product Mix。European Journal of Operational Research，167(2)，398-412。
20.	Low, J.(1992)。Do We Really Need Product Costs? The Theory of Constraints Alternative。Corporate Controller，5(1)，26-36。
21.	MacArthur, J.(1993)。Theory of Constraints and Activity-Based Costing: Friends or Foes?。Journal of Cost Management，7(2)，50-56。
22.	Spoede, C.、Henke, E.、Umble, M.(1994)。Using Activity Analysis to Locate Profitability Drivers: ABC Can Support a theory of Constrains Management Process。Management Accounting，75(11)，43-48。
23.	Sridharan. V.、Krishnan, R.、Vergauwen, P.、Arthanari, T.(2009)。The TOC-ABC Choice Debate for Product Mix Decisions: Introducing Asset Specificity as an Alternate Explanation。The Journal of Global Business Lcsues，3(1)，105-110。

圖書
1.	Kaplan, Robert S.、Cooper, Robin(1998)。Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance。Boston：Harvard Business School Press。
2.	Johnson, H. T.、Kaplan, Robert S.(1987)。Relevance lost: the rise and fall of management accounting。Harvard Business School Press。
3.	Kotler, Philip、Ang, Swee Hoon、Leong, Siew Meng、Tan, Chin Tiong(1999)。Marketing Management: An Asian Perspective。Prentice-Hall。
4.	Ansoff. H. I.(1995)。Corporate Strategy: An Analytic Approach to Business Policy for Growth and Expansion。New York. NY：McGtaw-Hill。
5.	Yin, R. K.(2003)。Care Study Research - Design and Methods。Newbury Parks, CA：Sage Publications。

圖書論文
1.	Bruns, W. J. Jr.、Kaplan, R. S.(1987)。Introduction: Field Studies in Management Accounting。Accounting and Management: Field Study Perspectives。Boston, MA：Harvard Business School Press。

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