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    题名: 作業價值管理(AVM)在策略成本管理議題 之運用-以C家具製造業為例
    The Application of Activity Value Management on Strategic Cost Management-A Case Study of C Furniture Machinery Manufacturer
    作者: 李汶珈
    Lee, Wen-Chia
    贡献者: 黃政仁
    Huang, Jheng-Ren
    李汶珈
    Lee, Wen-Chia
    关键词: 作業價值管理
    策略成本管理
    訂價策略
    Activity Value Management
    Strategic Cost Management
    Pricing Strategy
    日期: 2023
    上传时间: 2023-08-02 13:28:55 (UTC+8)
    摘要: 結合作業價值管理系統（Activity Value Management，簡稱 AVM）與策略成本管理，本研究從策略面、營運面及政策面探討個案公司之各項管理議題，包括策略面之產品管理及顧客管理；營運面之資源管理、產能管理及顧客服務管理；政策面之績效管理及預算管理。與公司決策者進行深入訪談，了解其願景及短中長期之營運目標，同時，本研究蒐集報價單、進貨單等資料導入AVM系統，透過分析報表與上述管理議題相互對應，提供建議和分析結果。此外，本研究透過AVM得出的產品總成本，考量公司之訂價策略和決策者之觀點將產品區分為客製化、標準化及顧客關係經營三種類型，擬定預期成本加成率後，計算各項產品之最適訂價，提供一套訂價方式，使個案公司在未來訂價時能有所依循。
    By integrating the concept of Activity Value Management (AVM) and Strategic Cost Management, this study explores various management issues of the case company from strategic, operational, and policy perspectives. These include product management and customer management from a strategic aspect, resource management, capacity management, and customer service management from an operational aspect, also performance management and budget management from a policy aspect. In-depth Interviews with company decision-makers is conducted to understand the company’s vision and goals. This study also collect data such as quotations and purchase orders and input these into the AVM system. The analysis results are analyzed and used to provide recommendations and insights corresponding to the aforementioned management issues.
    Furthermore, considering the total cost of products obtained through AVM, this study differentiates products into three types: customized, standardized, and customer relationship-based, taking into account the company`s pricing strategy and decision-makers` perspectives. By determining the expected cost markup rate, the optimal pricing for each product is calculated, provides a pricing framework for the case company to follow in future pricing decisions.
    參考文獻: 中華民國統計資訊網，2016，行業統計分類，https://www.stat.gov.tw/StandardIndustrialClassificationContent.aspx?n=3144&sms=11195&RID=10&PID=MzI=&Level=2&=1，搜尋日期：2022年3月6日。
    中華民國經濟部，2004，公司行號營業項目代碼表全文查詢，　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　https://gcis.nat.gov.tw/cod/browseAction.do?method=browseV7&layer=3&code=I50　1，搜尋日期：2022年3月10日。
    台灣區家具工業同業公會，2015，公會概況，http://www.tfma.org.tw/about，搜 尋日期：2022年3月6日。
    吳安妮，1999，建構基礎工程 鞏固理論架構 整合相關制度 實施作業制成本管理制度（ABC及ABM）之省思，會計研究月刊 ，162，45-50。
    吳安妮，2007，確立管理方向設計專屬ABC－作業基礎成本制之發展與整合，會計研究月刊 ，263，60-74。
    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。
    財團法人台灣設計研究院，2022，台灣設計力報告，　
    https://www.tdri.org.tw/41656/，搜尋日期：2022年3月12日。
    二、英文部分
    Anderson, S. W., and H. C. Dekker. 2009. Strategic Cost Management in Supply Chains, 　
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    　　Park, MD, USA.
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    　　Leadership Historical Research Reference in Entrepreneurship.
    Özer, Ö., and Y. Zheng. 2012. Behavioral Issues in Pricing Management.
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    Swenson, D. 1995. The Benefits of Activity-Based Cost Management to The
    　　Manufacturing Industry. Journal of Management Accounting Research, 7: 167.
    Wegmann, G. 2019. A Typology of Cost Accounting Practices Based on Activity-Based
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    　　Accounting Journal, 14: 161-184.
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    　　Design and Methods, 166-167.
    描述: 碩士
    國立政治大學
    會計學系
    110353112
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0110353112
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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