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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/3926


    Title: 台灣產業生產與營運效率、產品成本、及顧客獲利力影響因素之整體性研究--多重研究方法之運用(I)
    Other Titles: The Impact Factor S of Production and Oper Ation Efficiency, Product Cost, and Customer Profitability---Multiple Research
    Authors: 吳安妮
    Keywords: 生產力;工作瓶頸;產品複雜度;產品變異性;產品成本及利潤
    Productivity;Job complexity;Job variability;Task bottleneck;Product cost and profitability
    Date: 2000
    Issue Date: 2007-04-18 16:37:46 (UTC+8)
    Publisher: 臺北市:國立政治大學會計學系
    Abstract: 本研究主要探討製造業產能利用率、生產力、產品成本及產品利潤之整體性相關議題,首先吾人分析製造業中有多少的生產力是運用於有附加價值之工作中,另外有多少是浪費在無附加價值之活動或閒置之活動中。我們以台灣印刷業之一家個案公司之實証資料,來從事資料分析之工作。根據相關之文獻,吾人首先形成實証假設,然後分析工作複雜性與工作變異程度如何地影響產能之利用率;又產能之利用率、工作瓶頸、及工作複雜性與工作變異性又如何地影響製造之生產力。又產能利用率、產品複雜性、及產品變異性,如何地影響產品之成本及利潤。根據一連串之實証研究,吾人發現:當產能的利用率越高,瓶頸越大,工作複雜性及變異性越高時,會降低製造之生產力。又當產品複雜性越高,產品之變異性越大時,則產品之成本越高,而產品之利潤就越小。
    And, how capacity utilization, job complexity, and job variability affect job cost and profitability. The results of our study find that less than 35% of the capacity is utilized for actual production output with the remaining lost on setups, maintenance, wait, idle time, balancing or shutdown. We also find that manufacturing productivity reduces at higher levels of capacity utilization, bottlenecks, job complexity, and job variability. Job complexity and job variability have great impact on job cost and job profitability.
    Description: 核定金額:340200元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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