以作業基礎成本制為基礎研究沖壓模具廠在既定産能下之最適産量

Abstract

模具向來有工業之母之美稱，也是許多工業的標竿產業，不論是傳統製造業或是高科技3C産業，都與模具有關，因此先進國家均以模具工業的水準來衡量該國的工業生産指標。然而大陸模具業的興起使得我國模具市場受到極大的衝擊，因此我國模具業者除了提升生産技術外同時也要降低生産成本以面對大陸模具業者的挑戰。 由於模具業是屬於技術密集性産業，依照客戶需要其模具的製造程序也有所不同，而且生産完後需要經過多次試模、修模後才算完成。因此一般利用大量生産以達成規模經濟來降低生産成本的方法不適用於模具産業上，故模具業者應該從內部作業流程著手進行成本控管以降低生産成本。 一般而言，模具廠利用輪班及加班方式增加産出以降低生産成本，但是每個工廠都有屬於自己的最佳生産水準，而在最佳生産水準下的平均生産成本是最低的，因此對於模具廠來說應該是尋找出屬於自己工廠的最佳生産水準而非一昧地提升産出。有鑑於此，本研究擬以作業基礎成本制度來研究模具製造業在既定産能下尋找最適産量，首先利用eM-Plant模擬軟體模擬模具廠作業情況，並利用不同的加班及輪班方式來模擬不同産量下之生産情形，最後使用作業基礎成本制度來計算並分析成本以找出在何種産量下可使模具生産成本最低。

Tooling is considered as the mother of industrial sector and it has high importantce in the benchmarking of many industries. To both traditional manufacturing and high-tech industry, the key to the successes is the development and techinique of tooling. Due to the importance of tooling, many advanced countries have been measuring their Industrial Production Index by its development levelt. Therefore, Taiwan tooling industry not only needs to improve its production technique but lower the production cost, especially when facing the competitions from China, in which the tooling industry has been rapidly developing. Giving the fact that the tooling industry is characterized for being highly technique-intensive, it requires a customized manufacturing process, a multi-mold trial and a high repairing rate. Therefore, for this industry, it is not applicable and suitable to lower the production costs by the mass production, which is widely used by other industries. Hence, the specific research of this study is to address the concerns of reducing production costs by controlling them in the internal production process. Generally, rotation and overtime are used in stamping die factory in order to maximize throughput and minimize production cost. However, the most important thing for each stamping die factory is to find the optimum production level and is not to increase throughput arbitrarily by itself because the optimum production level is unique in different factories. As the result, this Activity-Based costing based research provides an algorithm to find the optimum throughput under finite capacity of stamping die factory. First, to make the analysis there was used the eM-Plant software package. Secondly, there was conducted a simulation of real production status in tooling factory. Afterwards, the simulation gives the throughput results in diverse combinations of overwork and rotation. Finally, the based analysis on Activity-Based costing was done to determine the optimum production levels.