政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/136300
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113656/144643 (79%)
造访人次 : 51722315      在线人数 : 313
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/136300


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/136300


    题名: 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
    作者: 黃宥錡
    Hunag, Yu-Qi
    贡献者: 黃政仁
    Huang, Cheng-Jen
    黃宥錡
    Hunag, Yu-Qi
    关键词: 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
    日期: 2021
    上传时间: 2021-08-04 14:30:59 (UTC+8)
    摘要: 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.
    參考文獻: 行政院主計總處，2019，108年家庭收支調查報告，行政院主計總處。
    行政院主計總處，2020，平均每人月消費支出按區域別分，行政院主計總處。
    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， 2019，企業策略的終極答案，台北：臉譜出版社股份有限公司。
    財團法人聯合信用卡處理中心，2020，各產業類別消費樣態，財團法人聯合信用卡處理中心。
    經濟部統計處，2020，批發、零售及餐飲業經營實況調查報告，經濟部統計處。
    Atsmon, Y. 2016. How nimble resource allocation can double your company`s value. Available at:https://www.mckinsey.com/business-functions/strategy-and-corporate-finance/our-insights/how-nimble-resource-allocation-can-double-your-companys-value. Accessed: March 1, 2021.
    Bawa, K., and A. Ghosh. 1999. A model of household grocery shopping behavior. Marketing Letters 10 (2): 149-160.
    Birshan, M., M. Engel, and O. Sibony. 2013. Avoiding the quicksand: Ten techniques for more agile corporate resource allocation. McKinsey Quarterly: 6-11.
    Cespedes, F. V. 1988. Channel Management Is General-Management. California Management Review 31 (1): 98-120.
    Chea, A. C. 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): 3-10.
    Chandler, A. D. 1990. Strategy and structure: Chapters in the history of the industrial enterprise (Vol. 120). MIT press.
    Cooper, R., and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review 69 (3): 130-135.
    Dettmann, R. L., and C. Dimitri. 2009. Who`s buying organic vegetables? Demographic characteristics of US consumers. Journal of Food Products Marketing 16 (1): 79-91.
    Flavián, C., E. Martı́nez, and Y. Polo. 2001. Loyalty to grocery stores in the Spanish market of the 1990s. Journal of Retailing and Consumer Services 8 (2): 85-93.
    Fountain, J., and C. Lamb. 2011. Generation Y as young wine consumers in New Zealand: how do they differ from Generation X? International Journal of Wine Business Research 23 (2): 107-124.
    Frazier, G. L., E. Maltz, K. D. Antia, and A. Rindfleisch. 2009. Distributor Sharing of Strategic Information with Suppliers. Journal of Marketing 73 (4): 31-43.
    Gilbert, D., and N. Jackaria. 2002. The efficacy of sales promotions in UK supermarkets: a consumer view. International Journal of Retail & Distribution Management. 30 : 22‐315.
    Hoch, S. J., B.-D. Kim, A. L. Montgomery, and P. E. Rossi. 1995. Determinants of store-level price elasticity. Journal of Marketing Research 32 (1): 17-29.
    Kaplan, R. S., and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review, 82(11): 131-138.
    Kotler, P. 1997. Marketing management: Analysis, planning, implementation and control. 9th ed. Upper Saddle River, NJ: Prentice Hall.
    Kumar, V., and K. Karande. 2000. The effect of retail store environment on retailer performance. Journal of Business Research 49 (2): 167-181.
    Meneely, L., A. Burns, and C. Strugnell. 2009. Age associated changes in older consumers retail behaviour. International Journal of Retail & Distribution Management. 37 (12): 1041-1056.
    Montgomery, A. L. 1997. Creating micro-marketing pricing strategies using supermarket scanner data. Marketing Science 16 (4): 315-337.
    Ordun, G. 2015. Millennial (Gen Y) consumer behavior their shopping preferences and perceptual maps associated with brand loyalty. Canadian Social Science 11 (4): 40-55.
    Sherman, E., L. G. Schiffman, and A. Mathur. 2001. The influence of gender on the new-age elderly`s consumption orientation. Psychology & Marketing 18 (10): 1073-1089.
    Stonich, P. J. 1984. The Performance-Measurement and Reward System - Critical to Strategic Management. Organizational Dynamics 12 (3): 45-57.
    Zeithaml, V. A. 1985. The New Demographics and Market Fragmentation. Journal of Marketing 49 (3): 64-75.
    描述: 碩士
    國立政治大學
    會計學系
    108353033
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0108353033
    数据类型: thesis
    DOI: 10.6814/NCCU202100807
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    303301.pdf4123KbAdobe PDF22检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈