The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP
碩士 === 淡江大學 === 管理科學研究所企業經營碩士在職專班 === 94 === The Theory of Constraints (TOC) developed by Dr. Eliyahu M. Goldratt in 1982 had applied to the management of the manufacturing. The Theory of Constraints is a complete-direction Management philosophy being suggested recently, In the evolving process of T...
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ndltd-TW-094TKU056270192016-06-01T04:14:22Z http://ndltd.ncl.edu.tw/handle/97748211720141061722 The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP IC載板產業實施限制理論之績效評估─以景碩公司為例 Chieh-Tsung Chen 陳杰聰 碩士 淡江大學 管理科學研究所企業經營碩士在職專班 94 The Theory of Constraints (TOC) developed by Dr. Eliyahu M. Goldratt in 1982 had applied to the management of the manufacturing. The Theory of Constraints is a complete-direction Management philosophy being suggested recently, In the evolving process of TOC, the traditional management and cost accounting have been criticized seriously .Throughput accounting is an alternative to cost accounting proposed by Eliyahu M. Goldratt. For improving shortfall of the absorption cost accounting, The research with TOC base has evolved the Throughput Accounting, with focus on offering applicable and systematic accounting method for corporate to access practical information to develop effective strategy achieving making money now and in the future. The topic of this thesis concentrates on applying Throughput Accounting by the KINSUS INTERCONNECT TECHNOLOGY CORP. and the relationship to the theory of constraints. By generating some useful information from this structure, the research tried to improve the operation of this sample company and the ability to compete with other companies. The main objectives of this research is to seek a benchmark index using TOC to evaluate the performance of the IC Substrate industry. The result conclude that TOC can help in raising the performance level of the IC Substrate industry and also in keeping its competitive advantages within the industry. 蔡信夫 2006 學位論文 ; thesis 90 zh-TW |
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碩士 === 淡江大學 === 管理科學研究所企業經營碩士在職專班 === 94 === The Theory of Constraints (TOC) developed by Dr. Eliyahu M. Goldratt in 1982 had applied to the management of the manufacturing. The Theory of Constraints is a complete-direction Management philosophy being suggested recently,
In the evolving process of TOC, the traditional management and cost accounting have been criticized seriously .Throughput accounting is an alternative to cost accounting proposed by Eliyahu M. Goldratt.
For improving shortfall of the absorption cost accounting, The research with TOC base has evolved the Throughput Accounting, with focus on offering applicable and systematic accounting method for corporate to access practical information to develop effective strategy achieving making money now and in the future.
The topic of this thesis concentrates on applying Throughput Accounting by the KINSUS INTERCONNECT TECHNOLOGY CORP. and the relationship to the theory of constraints. By generating some useful information from this structure, the research tried to improve the operation of this sample company and the ability to compete with other companies.
The main objectives of this research is to seek a benchmark index using TOC to evaluate the performance of the IC Substrate industry. The result conclude that TOC can help in raising the performance level of the IC Substrate industry and also in keeping its competitive advantages within the industry.
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author2 |
蔡信夫 |
author_facet |
蔡信夫 Chieh-Tsung Chen 陳杰聰 |
author |
Chieh-Tsung Chen 陳杰聰 |
spellingShingle |
Chieh-Tsung Chen 陳杰聰 The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
author_sort |
Chieh-Tsung Chen |
title |
The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
title_short |
The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
title_full |
The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
title_fullStr |
The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
title_full_unstemmed |
The Study of Performance Evaluation of the TOC Applied to IC Substrate Industry-An Example of the KINSUS INTERCONNECT TECHNOLOGY CORP |
title_sort |
study of performance evaluation of the toc applied to ic substrate industry-an example of the kinsus interconnect technology corp |
publishDate |
2006 |
url |
http://ndltd.ncl.edu.tw/handle/97748211720141061722 |
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