本研究旨在為探討高階管理階層薪酬與閒置產能費用間之關聯。財務會計準則公報第十號「存貨」規定未分攤固定製造費用應以費用化處理，並於2009年1月1日（含）以後之財務報表開始適用。本研究首先檢測管理者於薪酬設計時，是否會調降閒置產能費用之權數，其次，進一步檢驗董事會品質是否影響薪酬契約設計的有效性。
本研究以2009年到2012年台灣上市櫃公司為樣本，實證結果發現閒置產能費用對於薪酬契約的權數會受到調降。而且高品質的董事會與薪酬委員會對閒置產能費用權重的調降更加明顯，特別是薪酬委員會。

The objective of this study is to explore the relationship between managerial compensation and idle capacity expense. Taiwan’s Standards of Financial Accounting Statement (SFAS) No. 10 ”Inventories” regulates that unallocated fixed overhead should be expensed and has became effective since 2009. I first examine whether managerial compensation is shielded from idle capacity expense. Next, I examine the effect of corporate governance quality on the relationship between idle capacity cost and compensation.
Using the sample of Taiwan listed companies over the period of 2009-2012, this study finds that the phenomenon of downward adjusted the weight of idle capacity expense on compensation contracts is existed. Further, I also find that the phenomenon of downward adjusted the weight on compensation contracts is more obvious with the higher quality of compensation committee than the board of directors.

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