高德瑞特博士(Dr. Eliyahu M. Goldratt)於1982 年所提出的限制理論(Theory of Constraint , TOC) 主要是應用在生產管理上，限制理論是近年所提出的一種全方位管理哲學。在TOC演進的過程中曾對傳統的管理與成本會計有很嚴格的批評，於是高德瑞特博士提出TOC 產出會計(Throughput Accounting)。 針對傳統成本會計制度之缺陷，限制理論及產出會計能提供業界能接受的系統化成本會計方法，提供有用資訊及採取對的策略，達到現在與未來皆能獲利。 本研究之研究主題係在探討限制理論及產出會計運用在景碩公司，期能以此架構得出決策有用性之資訊，協助個案公司進行管理，以增進個案公司在IC基板產業中之競爭優勢。 本研究主要目的是尋找一個能應用TOC去評估IC基板產業的績效衡量指標，結果顯示TOC有裨益於IC基板產業提升整體營運績效與競爭優勢。 The Theory of Constraints (TOC) developed by Dr. Eliyahu M. Goldratt in 1982 had applied to the management of the manufacturing. The Theory of Constraints is a complete-direction Management philosophy being suggested recently, In the evolving process of TOC, the traditional management and cost accounting have been criticized seriously .Throughput accounting is an alternative to cost accounting proposed by Eliyahu M. Goldratt. For improving shortfall of the absorption cost accounting, The research with TOC base has evolved the Throughput Accounting, with focus on offering applicable and systematic accounting method for corporate to access practical information to develop effective strategy achieving making money now and in the future. The topic of this thesis concentrates on applying Throughput Accounting by the KINSUS INTERCONNECT TECHNOLOGY CORP. and the relationship to the theory of constraints. By generating some useful information from this structure, the research tried to improve the operation of this sample company and the ability to compete with other companies. The main objectives of this research is to seek a benchmark index using TOC to evaluate the performance of the IC Substrate industry. The result conclude that TOC can help in raising the performance level of the IC Substrate industry and also in keeping its competitive advantages within the industry.
