The Integration of Activity-Based Costing and Quality Management- A Case Study of a PCB Manufacturer

作業基礎成本制度在管理會計領域中是重要的一環，過往的研究主要著重在制度的設計或效用實證方面，幾乎沒有針對與品質管理應用方面進行探討。 印刷電路板產業為台灣重點產業，無論在其技術、產業結構或市場供需方面皆以成熟並朝高端科技邁進。台灣原有之中小電路版廠不僅面臨大廠規模經濟的低價競爭，在技術的提升方面又不敵資本雄厚的領先企業，未來發展不免陷入膠著。本研究採用個案研究法，以我國中型印刷電路板製造商為研究對象，利用公司已導入之作業基礎成本制資料與內部品質管理資料交叉分析，探討兩者結合之方式、可能產生之問題與解決辦法，並得到以下結論: 一、 以作業基礎成本制之作業為細胞區分其品質屬性，可以從失敗成本指導品質改善，近而與品質管理系統結合。 二、 作業基礎成本制與品質管理結合時，可能會因作業的複雜導致資料蒐集與責任歸屬不易，影響品質管理的效果。 三、 透過對失敗作業進行表單設計，可以強化作業基礎成本制資料蒐集的完整性，並解決責任歸屬的問題。Activity-Based Costing is one of the most important theories of modern Management Accounting. The previous research in Activity-Based Costing mainly focused on the system design or the empirical analysis of the effectiveness. Very few studies emphasized on the application in quality management aspect. The Printed Circuit Board (PCB) is a fundamental industry for electronic products and their peripherals. The industry nowadays is extremely competitive due to the overcapacity problem and the slack in the global economy. The purpose of this study is to integrate the Activity-Based Costing system, which the company already has, and the Quality Management system embedded in the company. Furthermore, this study also discussed the potential problems following the integration and the suggested solutions. This study used the case study approach to explore the research questions. The conclusion is summarized as below: 1. To integrate the two systems, the company should define the quality attributes for each activities, analyzing the failure costs and find out the required quality improvement actions. 2. The complexity of the activities may affect the data integrity and consequently reduce the effectiveness of the management. 3. Through the design of relative forms, the integrity of data can be improved and the attribution of responsibilities can be clarified as well