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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/136300


    Title: 作業價值管理對企業資源配置決策之影響 —以台灣P通路代理商為例
    The Influence of Activity Value Management on Resource Allocation Decision—A Case Study of P Channel Agent in Taiwan
    Authors: 黃宥錡
    Hunag, Yu-Qi
    Contributors: 黃政仁
    Huang, Cheng-Jen
    黃宥錡
    Hunag, Yu-Qi
    Keywords: 作業價值管理
    通路管理
    產品管理
    商業模式管理
    資源配置決策
    Activity Value Management
    Channel Management
    Product Management
    Business Model Management
    Resource Allocation Decision
    Date: 2021
    Issue Date: 2021-08-04 14:30:59 (UTC+8)
    Abstract: 通路代理商作為通路架構中之中介組織(Marketing Intermediaries)，須將上游製造商之產品導入至下游通路商之通路站點，此外依與不同製造商之協議內容差異，及自身發展之自有品牌，經營上會有不同的商業模式，因此通路代理商須針對通路、產品及商業模式進行資源配置之決策。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業作為公司管理細胞所發展之一套管理系統，透過該系統公司可以得到管理所需之「原因」及「結果」資訊。本研究以國內一通路代理商為研究對象，採用實地實證法，透過個案公司導入AVM所產生之資訊，結合外部因素，在研究結果中找出內部管理重要之資訊及對於通路及產品績效有顯著影響之人口統計變數，協助個案公司制定產品、通路及商業模式資源配置之相關決策，並提出相關管理建議。
    As a marketing intermediary, the channel agent needs to assist in the flow of goods and services from producers to end-users. In addition, it operates several business models according to the agreements with its clients. Therefore, the channel agent should assign appropriate resources to retail stores, products, and business models in resource allocation decisions. Activity value management (AVM) as a management accounting system based on activities can efficiently integrate the causal relationships of management information. This research is based on a field empirical study of a channel agent in Taiwan. The results of study reveal how to use the management information generated by AVM and the results of relationship between consumers` demographic characteristics and products` or stores` performances to assist the case company to allocate resources in retail stores, products, and business models.
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    Description: 碩士
    國立政治大學
    會計學系
    108353033
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353033
    Data Type: thesis
    DOI: 10.6814/NCCU202100807
    Appears in Collections:[Department of Accounting] Theses

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