| Summary: | 碩士 === 東海大學 === 工業工程與經營資訊學系 === 102 === Given recent years development of energy-saving initiatives, LED technology has likewise in tandem increased in importance due to its efficiency and cost-saving attributes. Unfortunately those in the industry face tough competition particularly domestically. Aggravating the situation for domestic companies is the lack of patents which are mostly held by foreign entities. In order to remain competitive, LED manufacturers must focus on efficiencies achieved by managing costs and workflow. LED fabrication has complex working processes and high overhead costs which is approx. 40% of total expense. The traditional Activity-Based Costing (ABC) system is no more precise while demonstrating the cost structures of the firms; so therefore, a better cost allocation method should be applied.
This research is a case study of LED Industry. First, it applies a Time-Driven Activity-Based Costing (T-ABC) system to precisely allocate expenses for LED Products to a manufacturing process, and provides information to improve processes through the Activity-Based Management (ABM), which further generates optimal productivity in the form of suggestions for management. In order to improve the efficiency of the information collection and cost data processing, our research establishes a rapid response system by applying Business Intelligence (BI), which makes the task more efficient.
The findings of this research are:
1. Overhead costs can be more accurately assessed through T-ABC method, and capacity utilization of each process is demonstrated clearer than performing traditional ABC system. In our case, selected entity’s profits is affected by over and underestimating of the product costs under the use of traditional ABC system.
2. Applying ABM reduces the number of machines, and enhances operational efficiency to solve problems, and ascertain capacity utilization.
3. Applying Business Intelligence provides systematic demonstration of cost information, enabling Time-driven ABC system to refresh cost structures immediately.
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