Implementation of Time-Driven Activity-Based Costing In TFT-LCD Factory

• Main Authors: Shin-Jia Chen, 陳信嘉
• Other Authors: Jau-Shin Hon
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/30879110802025960383

碩士 === 東海大學 === 工業工程與經營資訊學系 === 103 === Taiwan's TFT-LCD plant is mainly to OEM and cost advantages is main competition policy. Therefore it needs the accurate costing. TFT-LCD manufacturing process is complexity, high manufacturing costs. In this research, the manufacturing cost can be objectively assessed to each product by Time-Driven Activity-Based Costing (TDABC) method. The use of Activity-Based Management (ABM) will be converted manufacturing cost to information as a basis for cost improvement and pricing. At the same time applying Business Intelligence (BI) and using time equation solve complex manufacturing process, and establish cost measurement system which is structured and easy to update and maintain. The machine are the unit to connect the whole process in this research. First, the accounting ledger organized into resource costs applicable to ABC. The resource costs using the right resources driver allocate to the machine. According to the resources of the machine using aggregated total operating costs and time of machine utilizing to set cost per time unit. The number of product through the machine and the machine actual operating time are the main variables of TDABC’s time equation. AS the basis of time calculation in the array reflow process. Products process time can be derived. Unit cost multiplied by the product process time to obtain the product cost. The results show that the above steps can have a systematic guide TDABC to TFT-LCD manufacturers, but also provide effective cost information to manager and allows cost measurement system is easy to update and maintain.