Made available in DSpace on 2016-06-02T19:51:43Z (GMT). No. of bitstreams: 1 2936.pdf: 3139197 bytes, checksum: 47c057fb07abfb333d482ec541599887 (MD5) Previous issue date: 2010-02-19 / Sugar industries usually deal with several problems in their operations mainly due to the seasonal nature of their production. Furthermore, they also face many administrative difficulties, particularly in issues surrounding labor and manpower hiring. Such occupations require a broad range of abilities, including manual labor jobs and jobs which require skilled technician duties. These factors associated to the stable nature of the sugar cane culture cause huge complications in its cost accounting. The purpose of this work is to examine the use of action research methodology as well as methods and techniques of business processes modeling to identify manpower cost drivers and to support a system development for distribution and allocation automation of these costs within the accounting. / As empresas agrícolas produtoras de cana-de-açúcar lidam normalmente com muitos problemas operacionais devido, acima de tudo, ao caráter sazonal de sua produção. Por outro lado, enfrentam também muitas dificuldades administrativas, principalmente no que se refere à utilização de mão-de-obra. Necessitam de ampla faixa de competências, que vai do mais simples serviço manual à utilização de serviços técnicos especializados. Isso associado ao caráter permanente da cultura de cana-de-açúcar gera enormes complicações na contabilização de seus custos. A proposta deste trabalho consiste em utilizar a metodologia de Pesquisa-ação, juntamente com métodos e técnicas de Modelagem de Processos de Negócios para identificar direcionadores de custos de mão-deobra e apoiar o desenvolvimento de um sistema para automatizar a distribuição e alocação desses custos na contabilidade.

Decisions have been automated since the early days. Ever since the rise of AI, ML and DataAnalytics, algorithmic decision-making has experienced a boom time. Nowadays, using AI withina company is said to be critical to the success of a company. Considering the point that it can bequite costly to develop AI/ ML and integrating it into decision-making, it is striking how littleresearch was put into the identification and analysis of its cost drivers by now. This thesis is acontribution to raise and the awareness of possible cost drivers to algorithmic decisions. Thetopic was divided in two subgroups. That is solely algorithms and hybrid decision-making. Asystematic literature review was conducted to create a theoretical base for further research. Thecost drivers for algorithms to make decisions without human interaction, the identified costdrivers identified can be found at Data Storage (including initial, floor rent, energy, service,disposal, and environmental costs), Data Processing, Transferring and Migrating. Additionally,social costs and the ones related to fairness as well as the ones related to algorithms themselves(Implementation and Design, Execution and Maintenance) could be found. Business Intelligenceused for decision making raises costs in Data quality, Update delays of cloud systems, Personneland Personnel training, Hardware, Software, Maintenance and Data Storage. Moreover, it isimportant to say that the recurrence of some costs was detected. Further research should go inthe direction of applicability of the theoretical costs in practice.

My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.

Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.

Financail Accounting / D.Com. (Applied Accountancy)

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011

半導體相關產業的發展是支撐我國在世界經濟體系中佔有重要地位的主要原因之一，而其中尤以半導體產品的製造與代工備受矚目。近年來半導體相關產業的發展呈現成長狀態，連帶引發半導體製造廠之產能呈現供不應求的現象，因此如何作好產能管理，使能盡量符合顧客需求，便成為管理當局關注的議題。 半導體製造廠的產能管理著重在機台設備面，此與本產業之多數製程係仰賴精密機台之功能有關。為了探討如何充份利用設備產能，故本研究從成本動因的角度，探討可能影響機台設備產能的因素。 由於半導體相關產品種類繁多，功能各有不同，因此在接受顧客訂製時亦呈現多樣化現象。當半導體產品之設計不同時，將衍生複雜性之問題，可能對機台設備效率發生影響，因此本研究之研究問題一即在探討產品複雜性對設備效率之影響為何。 此外，為求品質方面的優異、加快研發產品的問世速度，以及排程上的適切，許多相關作業活動和作業型態因應而生，使整體生產作業之複雜性提高，而生產作業複雜性是否成為影響設備效率之因素，即為本研究之研究問題二欲探討的內容。 在半導體製造廠之幾近全自動化的生產作業環境中，機台設備除了具有製程上的能力外，其自動化的運作方式是否會對效率面發生影響，亦為本研究有興趣的主題；由於機台設備之自動化運作設計有助生產周期縮短及浪費現象減少，為增加效率之來源，即為效率動因的定義，因此形成本研究之研究問題三探討的內容，即效率動因(機台的自動化運作時間)對設備效率之影響。 本研究透過田野研究及文獻探討形成三項主要假設： 1.產品複雜性與設備效率存在負相關： 當產品之製程技術等級愈高，表示產品愈複雜，導致設備效率愈差。 2.生產作業複雜性與設備效率存在負相關： 當品質各項作業、研發相關作業和小批量作業數量愈多，影響正常生產愈大，使生產情況愈複雜，導致設備效率愈差。 3.效率動因與設備效率存在正相關： 當機台設備之自動化運作時間愈多，表示各項操作作業愈單純，可使設備效率愈好。 本研究採取田野(Field)及田野實證(Field Empirical)研究方式。為了使學術界對半導體製造產業有更多瞭解，因此本研究先從事田野研究，由筆者在民國88年9月至民國89年6月，每週親自至個案公司1-3天，以觀察、閱讀公司內部資料和訪談的方式進行對此產業的瞭解。接著以個案公司之民國89年1-3月的機台設備日資料為樣本，進行設備綜合效率(OEE)之實證迴歸分析，並佐以DEA敏感性分析結果以為驗證。 設備綜合效率(OEE)之實證迴歸分析結果顯示：生產作業複雜性對設備效率確實有負向影響，且自動化效率動因對設備效率有正向影響。在(DEA)敏感性分析結果方面，生產作業複雜性對設備效率確實有負向影響，且自動化效率動因對設備效率有正向影響。 此項研究結果的隱含意義在於： 一、概括而論，由品質作業、研發作業和批量水準構成的生產作業複雜性確實對機台設備效率有負向影響，因此管理當局應著重於品質鑑定作業、品質內部失敗作業、研發相關作業和未滿載批次作業之管理。 二、由機台設備之自動化運作時間構成的效率動因對機台設備具有正向影響，因此在實務運作上，各相關部門在進行作業設計時應考慮此點，而當機台設備運作異常時，設備工程師等人員應充分展現支援的能力，使之盡速恢復自動化運作狀態。 由於OEE及DEA兩個迴歸模型所驗證的結果大致上相同，故本研究之結果應具可信度。 根據實證研究結果，本研究對實務界的建議為： 1.建議實務界可繼續針對各種功能性不同的機台設備群組作效率影響因素分析，有助管理與控制導致不同設備效率損失的影響因素，且可利用DEA方法以彌補OEE效率評估之缺失，俾能取得更有意義的參照結果。 2.DEA的實證結果顯示品質作業中的事前維修保養作業似有助設備效率之提升，與OEE之實證研究結果不同，建議管理當局可以告知製造部人員關於DEA的實證結果，則製造部人員應更能體認到品質的預防作業之重要性，同時亦建議個案公司可繼續進行事前維修保養作業對設備效率之影響研究。 3.未滿載批次之批量水準對設備效率有不利影響，建議個案公司儘量避免，利用併貨方式處理之。但若真的無法併貨時，則亦應考慮各機台設備之產能利用狀況，盡量分配給負擔較輕的機台進行製造作業，以減少瓶項機台的發生機率。 本研究對學術界的建議為： 1.對各種不同功能性的設備而言，若能取得影響其效率的產品複雜性因素，則可幫助實務界進行產品設計和設備產能分配之決策，本研究未達成此目的，建議後續研究者可繼續為之。 2.建議後續研究者可以針對本研究採用之效率動因觀念，積極地找出會使設備效率提升的因素為何，作為引導員工行為的依據。 3.不論學術界或實務界欲採用DEA方法來評估生產效率時，皆應謹慎選擇投入和產出項目，否則容易得到錯誤的引導。 / The development of semiconductor industry, especially the semiconductor manufacturing and foundry, is one of the main contributors that win Taiwan worldwide attention and upgrade the rank of Taiwan’s competitive advantage. In recent years, the continuous growth of semiconductor industry has brought about shortage of supply. Therefore, how to manage production capacity effectively and to meet market needs has become a critical management issue. The focus of capacity management in fab is on manufacturing equipment, because it is the equipment that makes manufacturing activities work. In order to study how to fully utilize equipment, this research emphasizes searching for the influencing factors for equipment efficiency in semiconductor manufacturing, which is often measured by OEE. Those factors are designed as product complexity, process complexity, and efficiency drivers. Based on theoretical foundation, this study comes out three hypotheses as follows: 1. Product complexity negatively influences equipment efficiency. 2. Process complexity negatively influences equipment efficiency. 3. Efficiency driver positively influences equipment efficiency. (Efficiency driver is not clear for me here) The research proceeds with two methods: field study and field empirical study. For the former, observation, document reading and interview techniques are adopted one to three days a week, from September 1999 to June 2000. As to the latter, daily data from one semiconductor manufacturing fab are collected. The sample size is 4382. Two analyses are done: one is specified by OEE and the other is by DEA, which is for sensitivity analysis. The empirical results of both analyses indicate that process complexity and efficiency driver empirically has significant negative and positive effects on equipment efficiency respectively. The results support two hypotheses of this study. The empirical results suggest that: 1. In general, process complexity in terms of quality, R&D and batching activities has negative influence on equipment efficiency. Therefore, the management should make efforts on managing the monitor and test, internal failure, R&D and batching activities. 2. The auto-operation status can help enhance equipment efficiency, and thus should be taken into account when designing all the relevant activities. Besides, it should be emphasized if any out-of-order status are confronted, all supporting personnel, such as equipment engineers, should try as soon as possible to get equipment repaired and restored to work automatically. Results from sensitivity analysis arrive at roughly the same conclusions. Therefore, this research should be reliable and valid, and the findings can be possibly good reference for the management in semiconductor industry and future researchers.)

Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011

Financail Accounting / D.Com. (Applied Accountancy)