台灣擁有全世界最完整的各世代液晶面板生產線，但相對低成本高質量產品逐漸成為主流，在面臨巨額虧損的壓力下，企業倘若未能確實掌握跨廠間的成本信息關聯性與集成度並且針對資本投資效益(Return On Investment, ROI)核實評估，企業將無法對資源做最有效的布局及控制，台灣恐會在這個戰略性產業失去競爭優勢。因此如何建構一個適切企業的製造成本模型及成本標竿管理(Benchmarking)機制為面板業重中之重。
本文使用限制理論(Theory Of Constraints, TOC)的瓶頸概念設計了一套基於時間驅動的作業基礎成本(Time-Driven Activity Based Costing, TDABC)計算系統。成本系統可提供攸關運營資源和成本管理的及時信息，以解決企業緊迫的問題。通過TOC應用在TDABC，可進一步將成本概念整合到企業的信息系統中，以實現下述目標：首先，公司可以將有限的資源集中在瓶頸操作的主要問題上，並有效解決各個部門之間與公司整體目標的不協同。其次，支援生產計劃單位將產品的規格和定義應用於新產品開發的製造成本分析。第三，生產和管理單位在面臨緊急訂單時協助判斷應優先處理的瓶頸操作順序。最後，在流程改進中，快速改進瓶頸產能是公司整體利潤的關鍵。

Taiwan has the most complete generations of Thin Film Transistor Liquid Crystal Display production lines in the world. However, the manufacture of high-quality products at comparatively low-cost has gradually become the mainstream. Under the pressure of huge losses, if enterprises fail to grasp the correlation and integration of cost information across plants and verify the assessment of return on investment, enterprises will not be able to make the most effective strategies and control resources well. Finally, enterprises will lose their competitive advantage in this strategic industry. Therefore, how to construct an enterprise's suitable manufacturing cost model and to perform the cost benchmarking well are the top priorities of the panel industry. This paper designs a set of integrated time-driven activity-based costing of performance-oriented systems using the bottleneck-breaking theory of constraints concept. The study uses it to provide timely and relevant information on operation resources and cost management, which are urgent issues.
Keywords : Time-Driven ABC, theory of constraints, manufacturing cost, cost management

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