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| Title: | 作業價值管理(AVM)與研發管理之結合：以A個案公司為例
The Integration between Activity Value Management and R&D Management – A Case Study of Company A |
| Authors: | 卞孝天
Bien, Hsiao-Tien |
| Contributors: | 吳安妮
卞孝天
Bien, Hsiao-Tien |
| Keywords: | 作業價值管理
研發管理
研發成本管理
AVM
R&D Management
R&D Cost Management |
| Date: | 2019 |
| Issue Date: | 2019-08-07 15:52:15 (UTC+8) |
| Abstract: | 由於高科技的產品日新月異，產品的生命週期十分短暫，公司往往透過研發管理掌握新產品的上市時間並確保流程順利地進行。然而在公司著重於研發流程進度控管的同時，卻往往忽略了研發活動的時間與成本管理，進而造成管理階層於決策上的誤判。作業價值管理(Activity Value Management，AVM)可以透過系統化的方式將時間、品質等資訊與收入、成本及利潤相結合，提供公司資源人力配置及產品客戶利潤分析之資訊，解決了以往研發管理所欠缺的要素，故將兩者結合可以在經營決策時產生更大的綜效。
因此，本研究以某電腦及週邊設備產業之個案公司為研究對象，探討個案公司研發部門現行的管理狀況，並透過結合工時系統工具，探討如何將研發管理與作業價值管理加以結合及結合後之預期效益，期望能協助個案公司更有效率地產生系統化管理報表，並替未來想將研發管理與作業價值管理結合之其他公司提供參考之方向。
Due to rapid development of high-tech products and short life cycle of products, companies usually master launch time of products and make sure process go smoothly through R&D management. However, while companies focus on the progress control of R&D process, they often ignore the time and cost management of R&D activities, which in turn leads to misjudgment of management decisions. Activity Value Management (AVM) can combine information such as time and quality with revenue, cost and profit in a systematic way. In that way, it can provide information for resource and manpower allocation and information for product and customer profit analysis, solving the previous R&D management in lack of some elements. Therefore, combination of these two management can generate greater synergy in business decision-making.
Therefore, this study takes a case company in the computer and peripheral equipment industry as the research object and discusses current management of the R&D department. This case study also discusses how to combine R&D management and AVM through timesheet and expected benefits of combination. I expect this study can assist the case company to generate systematic management reports more efficiently and can provide a reference for other companies that want to combine R&D management with AVM in the future. |
| Reference: | 中文文獻部分
1.麥克‧麥葛拉斯(Michael E. McGrath)，2004，產品研發管理，台北市：美商麥格羅希爾國際股份有限公司台灣分公司。
2.吳安妮，1999，實施作業制成本制度(ABC及ABM)之省思，會計研究月刊，第162期：45-50。
3.吳安妮，2001，作業制成本制度(ABC)在管理決策上之效益，會計研究月刊，第182期：59-63。
4.吳安妮，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：20-24。
5.劉志平，2007，醫療器材業作業基礎成本制之研究-以個案公司研發管理為案例，國立政治大學經營管理碩士學程碩士論文。
6.徐文華，2019，全球桌上型電腦市場預測, 2019-2023，產業情報研究所專題研究報告
7.龔存宇，2019，全球伺服器市場預測, 2019-2023，產業情報研究所專題研究報告
英文文獻部分
1.Rogers, D. M. A., 1996. The Challenge of Fifth Generation R&D. Research-Technology Management, 39(4), 33-41.
2.Cooper, R. G., 1990. Stage-gate systems: A new tool for managing new products. Business Horizons, 33(3), 44-54.
3.Clark, K. B., & Wheelwright, S. C. (1992). Organizing and Leading “Heavyweight” Development Teams. California Management Review, 34(3), 9-28.
4.Raz, T., Elnathan, D., 1999. Activity based costing for projects. International Journal of Project Management, Vol.17(1), 61-67
5.Yin, R. K. 2017. Case Study Research and Applications: Design and Methods: SAGE Publications. |
| Description: | 碩士
國立政治大學
會計學系
105353009 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105353009 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900532 |
| Appears in Collections: | [會計學系] 學位論文
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