政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140990

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/140990

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Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/140990

Title:	作業價值管理(AVM)引導自然資本之衡量評價及報告-以某原生林為個案 Evaluation of AVM-led Natural Capital Measurement and Report - A Case study of a Native Forest
Authors:	曹家維 Tsao, Chia-Wei
Contributors:	吳安妮 Anne, Wu 曹家維 Tsao, Chia-Wei
Keywords:	作業價值管理系統自然資本自然資本評價自然資本管理 Activity Value Management Natural Capital Natural Capital Valuation Natural Capital Management
Date:	2022
Issue Date:	2022-08-01 17:08:57 (UTC+8)
Abstract:	為了計算自然資本之價值，需先瞭解自然資本對人類社會有何影響，透過哪些方式幫助人類，瞭解如何創造價值後，依照各個自然資本所創造之價值，使用不同的評價方式，並蒐集個案原生林之資訊，透過這些資訊及方法計算出自然資本之收入，藉由導入作業價值管理系統(Activity Value Management, 簡稱AVM)將為了創造自然資本所耗費之資源利用作業歸屬到各個價值標的當中，藉由系統得出企業成本管理之原因及結果資訊。本研究以自然資本公司為研究對象，針對公司在苗栗所擁有的原生林，採用實地研究法，整合AVM之資訊和自然資本評價，正確計算出自然資本為企業所帶來之價值，並藉由AVM所產生的報表，制定相關之管理決策。 In order to calculate the value of natural capital, it is necessary to understand how natural capital affects human society and how it helps human beings, whether in industry or agriculture. After understand how natural capital creates value, we use different evaluation methods and collect related information according to each natural capital. This research implement the AVM system to the company. Company can get its information and make the right strategy by using the report which is created by AVM system. This research discusses how to integrate natural capital valuation and AVM, and calculate the actual value of natural capital and made the right strategy by using the management reports generated by AVM.
Reference:	一、中文部分吳安妮，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。劉梅娟，2010，森林自然資本公允價值計量研究，中國農業出版社。胡憲倫、蕭代基、黃泓維、袁美華、陳耀德，2017，企業自然資本評估方法及應用案例，財團法人中技社。郭彥廷，2013，蓮華池森林動態樣區之地形與土壤性質對於林木豐富度及生殖量之影響，臺灣林業科學，22(4)，430-432。楊尚霖、林伯勳、張德文、楊凱翔，2017，曾文水庫集水區土壤沖蝕經驗式建構及土壤流失預測研究，大地工程學術研究討論會論文集，5-11。葉信富、李振誥、陳忠偉、張格綸，2008，評估蒸發皿係數以推估台灣南部地區蒸發散量之研究，農業工程學報，54(3)，32-34。廖述惠、王亞男，2002，樟樹與台灣櫸於林下栽植二氧化碳固定效益之研究，中華林學季刊，35(4)，365-369。王玉杰、熊峰、王芸琪、張焱，2005，森林植披對水文通量的影響研究綜述，水土保持研究，12(4)，184-186。劉航，宋豫秦，2008，基於生態足跡方法的武漢市自然資本分析，生態環境，17(2)，819-822。張簡仕傑、林士彥、郭幸福、鄭心瑩、柳婉郁，2018，天然災害損失之經濟評估，林業研究季刊，40(3)，164-168。吳文雅、莫冬立、張凱評、翁儷嘉、宋彥霆、鄭凱鴻、廖承甄，2021，自然資本議定書，中華民國企業永續發展協會。二、英文部分 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. Cooper, R., and Kaplan, R.S. 1991. Profit priorities from activity-based costing. Harvard Business Review 69 (3): 130-135. Costanza, R. 2000. Social goals and valuation of ecosystem service[J]. Ecosystems, (3) 4-10. Corey, J. A., and Warkentin, I. G. 2015. Global estimates of boreal forest carbon stocks and flux. Elsevier 128(1): 24-30 Gholz, H.L. 1982. Environmental limits on aboveground net primary production, leaf area, and biomass in vegetation zones of the Pacific Northwest. Ecology 63(2): 46-81. Georgina, M. 2019. The ecology of natural capital accounting. Oxford Review of Economic Policy, 35(1): 54-67. Richard, B. 2019. Corporate natural capital accounting. Oxford Review of Economic Policy, 35(1):68-87. Kaplan, R. S., and Anderson, S. R. 2004. Time-driven activity-based costing. Harvard Business Review, 82(11): 131-138. Katie. H, and Riddle, A. 2021. U.S. Forest Carbon Data : In Brief. Congressional Research Service: 1-10 Michael D. S. 1995. An empirical analysis of firms ``implementation experiences with activity-based costing. Journal of management accounting research 7(1):152-164. RudolfDe, G., Perk, J. V., Chiesura, A., and Vliet, A. 2003. Importance and threat as determining factors for criticality of natural capital. Ecological Economics, 44(2): 187-204 Zhang, Z., Zhongmin, X., and Guodong, C. 2001. Valuation of ecosystem services and natural capital. Acta Ecologica Sinica 21(11): 1918-1926
Description:	碩士國立政治大學會計學系 109353035
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0109353035
Data Type:	thesis
DOI:	10.6814/NCCU202200779
Appears in Collections:	[Department of Accounting] Theses

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