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| Title: | 作業價值管理（AVM）對自有品牌的產品管理之影響—以P通路代理商為例
The Influence of Activity Value Management on Product Management for Private-label Brands—A Case Study of an Agent of Distributor |
| Authors: | 呂育嘉
Lu, Yu-Jia |
| Contributors: | 吳安妮
Wu, An-Ne
呂育嘉
Lu, Yu-Jia |
| Keywords: | 作業價值管理
自有品牌
產品管理
Activity Value Management
Private-label Brands
Product Management |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:28:04 (UTC+8) |
| Abstract: | 產品是企業獲利之來源之一，一個良好的產品管理，需要透過正確的產品成本利潤資訊來制訂。然而，企業若使用傳統成本會計制度衡量產品，可能造成產品成本扭曲，導致制定出不合適的產品管理決策。因此，如何計算正確的產品成本與利潤，並利用整合資訊制定合適的產品管理策略是企業必須高度重視的議題。
吳安妮教授之作業價值管理（activity value management, 簡稱AVM），以資源模組、作業中心模組、作業模組以及價值標的模組四大模組之內容，可以更正確地衡量產品的成本與利潤，並找出成本正確之歸屬對象，最後產出管理報表，使這些資訊能夠真正幫助企業解決問題，並影響產品管理決策。
本研究之貢獻在於透過AVM的導入，以國內一通路代理商之「自有品牌的產品」為研究標的，探討通路代理商之自有品牌的產品獲利情況，並提出有關AVM與自有品牌的產品管理之關係、顯示AVM如何產出自有品牌的產品管理資訊，以及AVM對自有品牌的產品管理之影響。
Products is one of enterprises’ profit resource. A well product management is based on correct information of products’ cost and profit. However, many companies use traditional cost accounting to make product management, which may lead to cost distortion and unappropriated decision. As a result, companies should pay high attention to correctly measuring products’ cost and profit, and using integrated information to make appropriate product decisions.
Activity value management (AVM), created by Prof. Anne Wu includes resource model, activity center model, activity model and value object model, respectively. This system can be a more accurate way to allocate product costs, and can help enterprises heading to the top by using integrated management reports. Furthermore, with AVM, companies can also solve cost problems and make a good influence on their product decisions.
This research is based on a case study of a Taiwanese distributor’s private-label products. With the participation of AVM, the main contribution of this research is to discuss the value of private-label products and points out the relationship between AVM and product management for private-label brands, how AVM generates management reports of product management for private-label brands, and the influence of AVM on product management for private-label brands. |
| Reference: | 一、中文部分
吳安妮，2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。
吳安妮，2001，作業成本制度（ABC）在管理決策上之效益，會計研究月刊，第182期：59-63。
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。
西山和宏，1993，產品利潤管理，許日昇譯，台北：建宏出版社。
野口智雄，1996，價格破壞時代的自營品牌策略，劉玫芬譯，台北：經濟部國際貿易局。
張紹勳，2008，研究方法：理論與統計，臺中：滄海書局。
戴國良，2012，通路管理—行銷策略與企劃實戰案例，台北：鼎茂圖書出版股份有限公司。
劉典嚴，2005，產品管理—策略性行銷觀點，台北市：普林斯頓國際有限公司
吳陳鐶，1987，代理商之理論與實際，台北市：五南圖書出版公司。
二、英文部分
Cooper, R., and Kaplan, R. S. 1987. How Cost Accounting Systematically Distorts Product Cost. Management Accounting 69(10): 20-27.
Cooper, R., and Kaplan, R. S. 1991. Profit Priorities from Activity-Based Costing. Harvard Business Review 69(3): 130–135.
Cooper, R., and Kaplan, R. S. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press.
Chea, A., 2011. Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness. International Journal of Business and Management 6(11): 3.
Docters, R. 1996. Improving profitability through product triage. Business Horizons 39(1): 71-78.
Gorchels, L. 2000. The product manager`s handbook: the complete product
management resource. NTC Publishing Group.
Gorchels, L. 2003. The Product Manager’s Field Guide: Practical Tools, Exercises, and Resources for Improved Product Management. McGraw-Hill Education.
Michalska, J., & Szewieczek, D. 2007. The improvement of the quality management by the activity-based costing. Journal of Achievements in Materials and Manufacturing Engineering 21(1): 91-94.
Ness, J. A., and Cucuzza, T. G. 1995. Tapping the Full Potential of ABC. Harvard Business Review 73(4): 130-138.
Namazi, M. 2016. Time Driven Activity Based Costing: Theory, Applications and Limitations. Iranian Journal of Management Studies, 9(3), 457-482.
Reyhanoglu, M. 2004. Activity-based costing system advantages and disadvantages. Available at SSRN 644561.
Sievänen, M., Suomala, P. and Paranko, J., 2004. Product profitability: Causes and effects. Industrial Marketing Management 33(5): 393-401.
Stratton, W. O., Desroches, D., Lawson, R. A., & Hatch, T. 2009. Activity-based costing: Is it still relevant?. Management accounting quarterly 10(3): 31.
Varley, R. 2014. Retail product management. Abingdon, Oxon: Routledge.
Yin, R. K. 2012. Applications of Case Study Research: Sage publications. |
| Description: | 碩士
國立政治大學
會計學系
107353034 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353034 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000687 |
| Appears in Collections: | [會計學系] 學位論文
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