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    Title: 作業價值管理(AVM)應用於產能及訂單管理： 以M金屬表面處理公司為例
    Applying Activity Value Management to Capacity and Order Managment – A Case Study of M Metal Surface Treatment Company
    Authors: 陳怡潔
    Tan, Jing-Jing
    Contributors: 黃政仁
    Huang, Cheng-Jen
    陳怡潔
    Tan, Jing-Jing
    Keywords: 產能管理
    訂單管理
    作業價值管理
    作業基礎成本制度
    Capacity Management
    Order Management
    Activity Value Management
    Activity-Based Costing
    Date: 2023
    Issue Date: 2023-09-01 14:39:47 (UTC+8)
    Abstract: 本研究旨在探討作業價值管理（AVM）於中小企業產能及訂單管理的影響及效益，並以M金屬表面處理公司為個案研究對象。研究方法主要採用個案研究法，分析AVM對產能管理和訂單管理決策的影響因素，以及實施AVM後所帶來的影響和效益。研究結果顯示，AVM提供包括產能、成本、隱藏成本、資金成本和風險成本等全面且具有因果關係的資訊，幫助管理者做出最佳的產能決策方案。此外，AVM還能解決訂單管理中的生產效率和成本問題。AVM的精確計算能夠提供每個作業細項的成本和利潤資訊，幫助企業制定合理的管理決策，避免生產效率下降和成本上升的問題。研究結果進一步顯示，AVM的導入不僅有助於個案公司實現產能管理的靈活性，突破瓶頸問題，還能提供全面且具有因果關係的資訊，幫助企業找出潛力客戶或產品。最後，AVM系統還能有效增加生產線的靈活性，快速調整生產排程。
    This study aims to investigate the impact and benefits of Activity Value Management (AVM) on capacity and order management in small and medium-sized enterprises (SMEs), with a specific focus on M Metal Surface Treatment Company as the case study. The research analyzes the factors influencing capacity management and order management decisions under AVM and examine the resulting impact and benefits of AVM implementation. The findings of this study demonstrate that the innovative theories and four modules of AVM can assist managers in integrating various relevant information, analyzing resource utilization and cost situations, and thereby improving capacity. AVM can address production efficiency and cost issues in order management. The precise calculations of AVM provide cost and profit information for each operational detail, assisting businesses in making informed management decisions and avoiding declines in production efficiency and cost escalations. The research results further indicate that the implementation of AVM not only contributes to the flexibility of capacity management and overcoming bottlenecks in the case company but also provides comprehensive and causal information to help identify potential customers or products in order management. Finally, the AVM system effectively enhances the flexibility of production lines and facilitates swift adjustments to production scheduling.
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    Description: 碩士
    國立政治大學
    會計學系
    109353043
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0109353043
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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