以作業基礎成本的觀念計算六標準差效益──以PCB 製程為例

Six Sigma Project Benefit Calulated by Activity-Based Costing-An Example in PCB Process

六標準差理論的運作有一項特色就是專案執行後會有明顯的財務效益，但是傳統的六標準差專案財務效益的計算方法往往無法準確的計算出因為流程改善所貢獻的效益。本研究應用作業基礎成本(activity-based costing)的觀念來協助計算專案所得到的效益，並且搭配一個六標準差的實例來進行說明，希望能利用這樣的研究成果更精確的計算財務上的成果以及更彰顯六標準差在流程改善的效能。

One of the characteristics of Six Sigma projects is the financial impact. The traditional way to get a financial result is by calculating the direct labor and material as savings. It is not easy to get an accurate and true saving attributed to Six Sigma improvement projects. This research is utilizing the concept of activity-based costing to calculate the benefits of Six Sigma. A Six Sigma project as a case will be demonstrated and it will illustrate how we use activity-based costing (ABC) to compute benefits, not only from direct labor and materials but also from process improvement. We hope the result of this research will provide more information to practitioners to calculate their Six Sigma project benefits.