政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124671

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124671

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/124671

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/124671

題名:	作業價值管理(AVM)與專案管理之結合─以A個案公司航太事業部為例 The Integration between Activity Value Management and Project Management-A Case Study
作者:	楊智凱 Yang, Chih-Kai
貢獻者:	吳安妮楊智凱 Yang, Chih-Kai
關鍵詞:	專案管理作業基礎成本制度作業價值管理 Project Management Activity-Based Costing Activity Value Management
日期:	2019
上傳時間:	2019-08-07 15:55:08 (UTC+8)
摘要:	作業價值管理(Activity Value Management)是一套以作業基礎成本制度(Activity Based Costing)為基礎的價值整合管理理論及管理系統。吳安妮教授花費三十年以上的時間，淬鍊出此套可解決企業管理困境而生的理論，它不僅是企業解決問題的工具，更將成為企業卓越不可或缺的鑰匙。專案管理是業界非常熟悉的管理工具與方法，至今專案管理早已推演出許多不同形式、不同概念的專案管理，並廣泛的被企業運用。作業價值管理不僅能夠單獨發揮功用提供組織效益，更能與其他管理理論、工具兼容甚至結合並且發揮綜效。本論文透過研究國內某一模型公司之航太部門，藉由其專案管理的營運方式，深入觀察與研究，發現其專案管理現況之不足乃存在於專案的成本與專案的品質管理。再藉由導入AVM專案的參與及文獻探討，歸納出作業價值管理與專案管理結合之關鍵在於作業價值管理的作業模組。最後根據資料的分析，整理作業價值管理與專案管理結合後所產生的效益，分別在於專案成本管理、專案品質管理、專案利潤管理、專案訂價管理與專案人員績效管理。 Activity Value Management(AVM) is both an integrated value management theory and a management tool based on Activity-Based Costing(ABC). AVM was created as a theory to solve management problems of enterprises by Prof. Anne Wu with more than 30 years. It is not only a tool but a key for enterprises heading to the top. Project Management is a mature management method or tool in business, which has developed many different forms, even with different concepts. It is widely used by enterprises. Besides benefiting organizations with solely importing it, AVM could connect with other management theories and tools to larger the impact to organizations. This research is based on a case study of the aviation department in a Taiwanese modeling company, which operated on project basis. Firstly, this research states the current managerial situation of case company, also emphasizes its weakness on project management which are mainly project cost management and project quality management. Secondly, from the participation of AVM importing and the study on past thesis, this research points out the key of integration between AVM and Project Management is the “Activity Model” of AVM. Lastly, according to the analysis, this research concludes that the benefits of integration between AVM and Project Management exist in project cost management, project quality management, project profit management, project pricing management, and project personnel performance management.
參考文獻:	中文部分：吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：60-74。吳安妮，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：107-120。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。何春玲，2013，專案管理概論，台北：松崗資產管理有限公司。魏秋建，2013，專案管理：一般專案管理知識體系，台北：五南圖書出版股份有限公司。網路資源部分：中華民國空軍網頁，航發中心沿革。取自https://air.mnd.gov.tw/TW/Unit/AirUnit_Detail.aspx?FID=5&CID=15&ID=31(2019.5.20) 台灣就業通網頁，全球航空市場蓬勃發展、我國航空產業新契機。取自https://www.taiwanjobs.gov.tw/internet/jobwanted/docDetail.aspx?uid=1590&docid=34221&print=1(2019.5.20) 台灣區航太工業同業公會網頁，入會須知。取自http://www.taia.org.tw/member.asp?navno=4&secno=405(2019.5.20) 台灣航太A-Team 4.0溝通平台網頁，A-Team 4.0簡介。取自https://www.a-team4.com.tw/About/History(2019.5.20) 國機國造啟動！委製新高教機空軍今與中科院簽約，2017.2.7，自由時報。取自https://news.ltn.com.tw/news/politics/paper/1076035(2019.5.21) 軍機國造漢翔帶頭飛，2017.2.7，聯合新聞網。取自https://www.gvm.com.tw/article.html?id=36636(2019.5.21) 經濟部航空產業發展推動小組網頁，歷年航空產業產值。取自https://www.casid.org.tw/Page.aspx?ID=9e2d07e8-9f61-4e7a-8485-63b5dcd16dda(2019.5.20) 漢翔網頁，公司沿革。取自https://www.aidc.com.tw/tw/about/history(2019.5.20) 英文部分： E. S. Andersen, K. V. Grude, and T. Haug, J. R. Turner. 1987. Goal Directed Project Management. Kogan Page Limited. Kaplan, R. S., and R. Cooper. 1998. Cost & effect: using integrated cost systems to drive profitability and performance. Harvard Business Press. Kevin, R. C., Gary, S. S., and Lynne, M. B. 2007. Project Management Accounting：Budgeting, Tracking, and Reporting Cost and Profitability. John Willy & Sons. Lewis, and James P. 1995. Project Planning, Scheduling and Control. Irwin Professional Publishing. Meredith, J. R., and S. I. Mantel. 1989. Project Management – A Management Approach. 2 ed., John Wiley & Sons. Michael, C. O. 1991. The Complete Guide to Activity-based Costing. Prentice Hall. Project Management Institute. 2013. A Guide to the Project Management Body of Knowledge (5th ed). PA USA: Project Management Institute. Raz, T., and Elnathan, D. 1999. Activity based costing for projects. International Journal of Project Management, Vol.17(1), 61-67. Turney, P. B. 2005. Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill. Vaupel, R., Schmolke, G., and Krüger, A. 2000. Customer-Focused Management by Projects. Macmillan Publishers Ltd. Yin, R. K. 1989. Case study research: design and methods. Thousand Oaks. International Educational and Professional Publisher.
描述:	碩士國立政治大學會計學系 106353112
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0106353112
資料類型:	thesis
DOI:	10.6814/NCCU201900481
顯示於類別:	[會計學系] 學位論文

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