產出率變異性之成本

Abstract

近年來，針對製造環境中品質管制之研究著重於探討管理生產產出率之變異性之重要性。然而傳統管理會計的探討尚未體認生產不確定性對諸如邊際貢獻分析等基本模式之影響。因此，品質管理方法一直未被納入會計成本之中，因而造成對生產產出率變異性之懲罰。本研究藉延伸傳統邊際貢獻分析至隨機製造環境中，探討產出率變異性之影響。結果顯示每單位需求之最適預期邊際貢獻與需求無闕，然而卻會隨著生產產出率變異性下降而增加。若管理會計系統中存貨以高於實際經濟殘值之成本評價，則經理人員將無法得知產出率變異性之影響。

Recent research on quality control in manufacturing environments emphasizes the importance of managing the variability in production yield rates. Conventional approaches in managerial accounting, however, have generally not recognized the impact of production uncertainties on even the basic method of contribution margin analysis. As a result, quality management methods have adopted non-accounting cost heuristics that penalize variability in production yield. In this paper we study the effect of yield variability by extending the conventional contribution margin analysis to stochastic manufacturing environments. We show that the optimal expected contribution margin per unit demand is independent of demand, but increases with reduction in production yield variability. If the management accounting system values inventory at cost that exceeds its true economic salvage value then the impact ofyield variability will not be perceived at all by the managers.