運用價值工程及作業基礎成本制以改善產品定價策略 —以國內工具機業U公司為例

Abstract

工具機是生產各種零件和精密加工所需的重要機械設備，舉凡 3C產業、國防工業、航太工業、和汽車工業的發展，工具機更是占有舉足輕重的角色。台灣的工具機產業在整個上下游廠商的努力下，近年來已成為了全球前四大的出口國。但是近幾年來，工具機產業在許多開發中國家紛紛積極投入下，市場競爭程度日益激烈。各家公司都想在面臨龐大的競爭壓力下還能夠繼續維持獲利。本研究個案U公司為工具機產業鏈中的一家中小企業，主要的產品有分為一般標準的量產機台和特殊的專用機台。U公司一直以來都將大部分的資源投入數量大但功能簡單的標準產品中，但是當個案公司以作業基礎成本制來估算實際成本後，發現標準產品的成本其實是被低估的。在對不同產品的客戶做了訪談和問卷調查之後，個案公司瞭解到標準產品的客戶對於產品價格比較重視，而專用機台的客戶對於產品品質的要求遠大於產品價格。綜合了所有的資訊後，個案公司決定以價值工程的概念，對不同產品訂出不同的目標成本，對標準機台以降低總成本為目標，而對專用機台則以增進產品的品質為目標。個案公司希望在達成這些目標成本後，能夠再給不同產品不同的定價，標準機台因為總成本降低而能提出價格較低的定價，而在專有機台則是因為增加了成本在改善客戶最在意的品質，相對的公司對於專有機台的定價也會相對的提升。

CNC machine tools are very important equipment and tool to the making of a variety of products. We can see their applications in 3C industry, defense industry, aerospace industry, and the automotive industry. Taiwan's machine tool industry has become one of the world's top providers in recent years. However, in recent years, the environment for machine tool industry has been very strict because more and more suppliers from emerging countries flock into the market. Machine tool makers now have to work really hard just to survive from today’s market competition. In this case study, U company is a medium-sized enterprise in the machine tool industry. It has two main products, standard machines and special machines, respectively. U company has invested most of its resources in the standard products, but when it estimates the actual cost by activity based costing method, it finds that the cost of the standard product is actually underestimated. After interviews and questionnaires conducted on customers of different products, U company has learned that the customers of standard products pay more attention to the price of products, and the customers of the special machine want their products have better quality than price. After combining all the information, the U company decided to conduct value engineering. It gives different target costs for different products. The goal for the standard machine is to reduce the total cost, and for the dedicated machine is to enhance the quality of the product. U company hopes that after achieving these target costs, they will be able to price different products. For standard machines now it can propose lower price to the customer because of the reduction in total cost. On the other hand, for the dedicated machines, because of increased costs in improving the quality, the tag price for the dedicated machines are now being raised..