Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/112350
|
| Title: | 平衡計分卡與作業價值管理（AVM）之結合－以某食品機械製造公司為例
The Integration of Balanced Scorecard and Activity Value Management－A case study of food machine manufacturer |
| Authors: | 楊安傑 |
| Contributors: | 吳安妮
楊安傑 |
| Keywords: | 平衡計分卡
作業基礎成本制度
作業價值管理
策略性衡量指標
Balanced scorecard
Activity-Based costing
Activity value management
Strategic objectives |
| Date: | 2017 |
| Issue Date: | 2017-08-31 12:01:20 (UTC+8) |
| Abstract: | 平衡計分卡（Balanced Scorecard,BSC）被認為是可以解決企業策略執行力不足的最佳良方，藉由與公司策略連結的策略性衡量指標，驅動企業策略之執行。而作業價值管理（Activity Value Management,AVM）為吳安妮教授經過長年對作業基礎成本制度（Activity-Based Costing,ABC）的持續研究及實務運用，進而提出的系統制度，隨著企業營運即時輸出各種回饋資訊及管理報表，確實輔助各管理階層做出營運上的各種決策。平衡計分卡與作業基礎成本制度之結合與應用，在國內外皆有相關研究，而作業價值管理此一嶄新的系統制度尚未有研究探討其與平衡計分卡之結合內容。
本研究係針對國內中小企業中一食品機械製造公司進行個案研究，伴隨個案公司的步伐導入平衡計分卡及作業價值管理，並進一步探討兩者結合後所擬定的策略性衡量指標，如何使得績效管理更有助於個案公司策略之執行，並期盼研究結果可以作為未來中小企業結合兩制度之參考。
Balanced Scorecard (BSC) is considered the best solution to solve the lack of operating capability within enterprises. By connecting corporate strategy with strategic KPIs, BSC stimulates the operation of strategies. After years of study and practice of Activity-Based Costing (ABC), Prof. Anne Wu has developed the system of Activity Value Management (AVM). With the prompt feedback and management reports generated from corporate operation, AVM assists all kinds of decision making by lower through upper management echelons. Despite that there are domestic and international studies of combination and application of BSC and ABC, there are yet studies combine BSC with the advanced AVM system.
This research is based on a case study of a medium-sized domestic food machinery manufacturing enterprise, through tracking the process of which importing both AVM and BSC; meanwhile studying the development of strategic KPIs, and how it benefits performance management which supports the operation of enterprise strategy; longing for that henceforth, the result of this study to be used as reference for small and medium-sized enterprises which combine the two systems. |
| Reference: | 王文英、李佳玲，2013。產品生命週期、管理控制制度與新產品開發績效之關係。中華會計學刊，第9期1月：35-76。
吳安妮，2003，平衡計分卡之精髓, 範疇及整合（上） ，會計研究月刊，第211期（6月）：45-51。
＿＿＿＿，2007 ，作業基礎成本制之發展與整合，會計研究月刊，第263期，第60-74頁。
＿＿＿＿，2011，以一貫之的管理－整合性策略價值管理系統（ISVMS），會計研究月刊，第312期（11月）：107-120。
＿＿＿＿，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統(AVMS)為例，會計研究月刊，第359期10月：20-24。
周齊武、吳安妮、施能錠，2001，探索平衡計分卡可能遭遇之問題，會計研究月刊，第183期，第63－74頁。
汪宣融，2015，平衡計分卡與作業基礎成本制度之結合－以食品個案公司為例，國立政治大學會計學系碩士論文。
Gary Cokins，2008，績效管理，廖玉玲譯，台北：梅霖文化事業有限公司。
簡相堂、王素梅、李河水、林淨鈴、陳玉玲、陳麗婷、彭素玲、黃秋香、鄔嫣珊、廖鉅賢、鄭佩真、賴孟利、簡政群、孫以倫，2016食品產業年鑑，財團法人食品工業發展研究所。
經濟部統計處，工業生產統計月報。
Kaplan, R.S. and Robin Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
Kaplan, R. S. and D.P. Norton. 1996. The Balanced Scorecard Translating Strategy into Action, Boston, Harvard Business School Press.
________and________. 2001. The Strategy Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, Harvard Business School Press.
________and________. 2003. Strategy maps: Converting intangible assets into tangible outcomes. Boston, Harvard Business School Press.
Krumwiede, K. R. 1998. ABC: Why it`s tried and how it succeeds. Management Accounting（April）: 32-34, 36, 38.
Matthew, J., Thomas, F. and Walter G. 1997. Linking a Balanced Scorecard to Company Strategy.Corporate Controller.
Matthew, J. and Miller, T. 1998. A Framework for Integrating Activity－base costing and Balanced Scorecard into the Logistics Strategy Development and Monitoring Process.Journal of Business Logistics, Vol. 19,131－138.
Peter B. B. Turney. 1991. Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Management . McGraw-Hill.
Wheelwright and Clark. 1992. Creating Project Plans to Focus Product Development. Harvard Business Review.
Yin, R. K. 1989. Case study research: design and methods. Thounsand Oaks, California. |
| Description: | 碩士
國立政治大學
會計學系
104353016 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0104353016 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
There are no files associated with this item.
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
