Six Sigma Project Benefit Calculated by TDABC—With H Company As An Example

• Main Authors: Li-Jen Chu, 朱莉甄
• Other Authors: Ying-Chin Ho
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/36808638011054020090

碩士 === 國立中央大學 === 工業管理研究所碩士在職專班 === 97 === One of the characteristics of Six Sigma project is the financial impact. The traditional way to get the financial result is calculating the direct labor and material as the savings. It is not easy to get the accurate and true savings attributed from Six Sigma improvement projects, especially for increasing process operational efficiency or eliminating time waste projects. This research is utilizing the concept of time driven activity-based costing (TD-ABC) to calculate the benefits of Six Sigma project. A Six Sigma project as a case will be demonstrated and it will illustrate how uses time driven activity-based costing to compute the benefits that not only from the direct labor and material but also from the improvement of process. We hope the result of this research will provide more information to practitioners to calculate their Six Sigma projects.