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| Title: | 作業價值管理(AVM) 與績效管理之結合： 以S食品個案公司為例
The Integration between Activity Value Management and Performance Management-The Case Study of Food Company S |
| Authors: | 陳偉晴
Chan, Wai-Ching |
| Contributors: | 吳安妮
陳偉晴
Chan, Wai-Ching |
| Keywords: | 員工別績效管理
部門別績效管理
作業價值管理
Performance Management
Cost Management
Activity Value Management |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:29:04 (UTC+8) |
| Abstract: | 作業價值管理(Activity Value Management)是國立政治大學吳安妮講座教授從事三十三年學術研究及二十九年台灣產業實務運用之經驗所結合而成的創新整合性制度，可說是企業策略的終極答案。AVM是以作業制成本管理(Activity Based Cost Management，簡稱ABCM) 為基礎，並為了台灣企業而作出本土化及客製化的整合性系統，其中包括了資源、作業中心、作業及價值標的四大模組，可以使企業正確計算員工、產品、客戶及通路之利潤，並透過品質、產能、附加價值、顧客服務等四大作業屬性分析，提供了執行績效管理決策之所需資訊。
本研究首先透過探討績效管理、作業制成本管理與作業值管理及作業制成本管理與績效管理結合之相關文獻，並針對相關文獻作出研究延伸。並以個案研究法研究國內某一食品製造公司之營業部，透過參與個案公司導入AVM專案之完整流程、實地訪談及問卷調查，歸納出個案公司在導入AVM前之績效管理情況與在績效管理議題上不足、AVM與績效管理之結合之內容，包括AVM四大模組的設計及四大模組如何與績效管理議題結合及透過AVM產出之報表歸納出AVM與績效管理結合之效益。最後總結出AVM如何改善個案公司之員工及部門之成本管理、利潤管理、產能管理及效率管理等績效管理議題。
Activity Value Management (AVM) is an innovative and integrated system that is a combination of 33 years of academic research conducted by Professor Wu Anne of the National Chengchi University and 29 years of experience in the application of industrial practice in Taiwan. It can be said that it is the solution of enterprise strategy. AVM is an integrated systems based on Activity Based Cost Management (ABCM), and localized and customized for Taiwan companies. AVM include resource, activity center, activity and value target four major modules, which can enable companies to correctly calculate profits of employees, products, customers and channels, and can define the attributes of activity, include such as quality, capacity, added value, and customer service, so that companies can get the basis for decisions making.
This research firstly study the related literatures on the performance management, activity based cost management, activity value management and the integration of performance management and activity based cost management and makes research extensions on the relevant literature. This research is based on a case study of the sales department of a Taiwanese food manufacturing company. By participation of the importing of the AVM project, interviews and questionnaire surveys, this research firstly analyze the shortcomings of the case company in performance management before importing AVM. Secondly, this study point out the integration of AVM and performance management, including the design of the four major modules of AVM and how the four major modules are integrated with performance management. Thirdly, this research point out the benefits of integration of AVM and performance management. Finally, this research summarizes how AVM can improve the cost management, profit management, capacity management and efficiency management of the employees and departments of the case company. |
| Reference: | 中文文獻：
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，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。
吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成 本迷思，掌握正確因果資訊，做對決策賺到「管理財」，臺北市：臉譜出版。
郭昱瑩，2005，組織執行文化之建構：由績效管理談起，研考雙月刊，第29期，17-28。
徐曉慧，2012，成本與效應：以整合性成本制度提升獲利與績效(原作者：Kaplan, R. S. and R. Cooper.) ，臺北市：臉譜出版。(原著出版年：1998)
莊文忠，2008，績效衡量與指標設計：方法論上的討論，公共行政學報，第29期，61-91。
楊長林、黃榮華、何錦軒，2008，製造部門績效評估系統建構之研究，中華管理評論國際學報，第11卷2期，1-27。
網路資源：
行政院主計總處，中華民國行業標準分類，第10次修訂。取自https://www.dgbas.gov.tw/ct.asp?xItem=38933&ctNode=3111&mp=1(2020.5.20)
經濟部統計處，製造業產值統計。取自https://www.moea.gov.tw/Mns/dos/bulletin/Bulletin.aspx?kind=7&html=1&menu_id=6726(2020.5.20)
日正食品工業股份有限公司，公司沿革。取自http://www.sunfood.com.tw/abountus-timeline.html(2020.5.21)
英文文獻：
Brandt, Levine, Smith, Ettinger and Gallimore. 1998. Activity-Based Cost Management Part II: Applied to a Respiratory Protection Program. American Industrial Hygiene Association Journal, 59(5):335-345
Bearwell, I. and Holden L. 2001. Human Resource Management a Contemporary Approach, UK: Peason Education.
Bilgin, K. U. 2007. Performance Management for Public Personnel: Multi-Analysis Approach Toward Personnel. Public Personnel Management, 36(2):93-113.
Carter, N., K. Rudolf, and D. Patricia. 1992. How Organizations Measure Success: The Use of Perform Indicators in Government, London: Routledge.
Cooper, R. 1990. Cost classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management: 4-14.
Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review, 14:532-550.
Houldsworth, E. 2007. Measuring and Managing Performance. Personnel Today, 9:24-25.
Kaplan, R.S., and R. Cooper. 1998. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance, Boston: Harvard Business School Press.
Kaplan, R. S., and D. P. Norton. 1996. Linking the Balanced Scorecard to Strategy. California Management Review, 39(1):53-79.
Kaplan, R. S., and D. P. Norton. 1996. Using the Balanced Scorecard as a Strategic Management System. Harvard Business Review, 74(1):75-85.
Maiga, A. S., and Jacobs, F. A. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied Management Accounting Research, 3(1):35-54.
Rogers, R. W. 2005. Realizing the Promise of Performance Management, Pennsylvania: DDI Press.
Turney, P. B. B. 1992. What an activity-based cost model look like? Journal of Cost Management: 54-60.
Witherite, J. and Kim I. 2006. Implementing activity-based costing in the
banking industry. Bank Accounting and Finance, 19(3):29-34.
Yin, R. K. 1994. Case Study Research Design and Methods: Applied Social Research and Methods Series. Second edn, Thousand Oaks, CA: Sage Publications Inc. |
| Description: | 碩士
國立政治大學
會計學系
107353042 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353042 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000685 |
| Appears in Collections: | [會計學系] 學位論文
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