企業導入六標準差管理的特色之一即是：執行六標準差專案之後會有顯著的成本效益。傳統的六標準差專案成本效益的估算方式，比較無法準確的顯示，製造流程中在動作或是操作時間上的改善，所貢獻的效益；尤其是專案的目標如果是提升作業效率和消除時間浪費這兩類的專案，都只能以數量上變化來估算成本效益。 本研究應用時間導向作業基礎成本 (Time Driven Activity-based Costing) 模式的觀念，來協助估算六標準差專案所得到的成本效益，並且搭配一個六標準差的專案來進行說明。希望藉由案例的操作、展現以及其研究成果可以提供另外一個更精確的成本效益估算方式，如此將可以更彰顯六標準差在流程改善的效能。 One of the characteristics of Six Sigma project is the financial impact. The traditional way to get the financial result is calculating the direct labor and material as the savings. It is not easy to get the accurate and true savings attributed from Six Sigma improvement projects, especially for increasing process operational efficiency or eliminating time waste projects. This research is utilizing the concept of time driven activity-based costing (TD-ABC) to calculate the benefits of Six Sigma project. A Six Sigma project as a case will be demonstrated and it will illustrate how uses time driven activity-based costing to compute the benefits that not only from the direct labor and material but also from the improvement of process. We hope the result of this research will provide more information to practitioners to calculate their Six Sigma projects.
