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| Title: | 創新策略形成與執行及作業價值管理（AVM）的實施-以RTP公司為個案
Formation and Execution of Innovation Strategy and Implementation of Activity Value Management (AVM) – A case study of RTP Company |
| Authors: | 韋純仁
WEI, CHUN-JEN |
| Contributors: | 吳安妮
WU, An-Ni
韋純仁
WEI, CHUN-JEN |
| Keywords: | SO計分卡
平衡計分卡(BSC)
作業價值管理(AVM)
Activity Value Management (AVM)
SO scorecard
Balanced scorecard (BSC) |
| Date: | 2023 |
| Issue Date: | 2023-09-01 15:03:44 (UTC+8) |
| Abstract: | 企業使命如同理想，願景好比朝著理想前進的短、中、長期目標，價值觀就像永恆的信仰，在堅定的信念驅使下，面對競爭激烈的經營環境必須時刻審視，不斷精進管理，以期永續經營、善盡社會責任，故因應經營環境變化適時調整創新策略更顯重要。
中小企業可以藉由 SO計分卡形成創新策略，再運用平衡計分卡(BSC)訂定策略議題 以及策略目標、衡量指標及衡量指標的目標值等，有系統的執行創新策略。
作業價值管理(AVM)是企業管理的重要工具，可以提供管理決策的資訊，在企業執 行創新策略時做為參考依據，以利企業精進管理。
本論文主要以 RTP公司為例，研究企業如何應用 SO計分卡形成創新策略，並探討傳 統加工廠在競爭激烈的經營環境中，如何利用平衡計分卡(BSC)的執行與作業價值管理 (AVM)相結合，對有限資源妥善運用，將管理做到更有效率，盼本研究可以做為其他傳 統加工廠未來經營管理的參考。
The mission of a company is like an ideal , and the vision of a company can be seen as the short, medium, and long-term goals towards the ideal while the value is like unwavering faith. Driven by business belief, a company must examine itself constantly in a competitive business environment so as to keep the continuous improvement of management for sustainable operation and diligent social responsibility. Therefore, timely adjusting the company`s innovative strategies in response to the environment is even more important.
Small and medium-sized enterprises formulate innovative strategies after conducting a comprehensive analysis through SO scorecard, and then use the balanced scorecard (BSC) to define strategic issues and strategic goals, measurement indicators, and target values of measurement indicators et al., to systematically execute innovative strategies.
Activity Value Management(AVM)can provide important decision-making information to managers, generating feedback to BSC, as a reference for the company implementing innovative strategies when encountering problems. It is a decision-making reference to help a company make better management. AVM is a crucial tool for managers to analyze problems.
This paper mainly investigates the tools adopted by the RTP company in the formation and execution of innovative strategies, combines with practical operations of the case company, and discusses how traditional manufacturing companies can combine both BSC and AVM in a highly competitive business environment to reorganize and plan their existing resources to be properly utilized, thus achieving higher management efficiency. It is hoped that the research can serve as a reference for other traditional manufacturing companies in their future business management. |
| Reference: | 中文部份
一、 吳安妮（2003），平衡計分卡之精髓，範疇及整合（上），會計研究⽉刊，211期，P45-P54。
二、 吳安妮（2011），以一以貫之的管理—整合性策略價值管理系統 (iSVMS)，會計研究月刊，312期，P106-P120。
三、 吳安妮（2015），會計研究月刊，359期，P22。
四、 吳安妮（2017），談以SO計分卡形成創新策略，哈佛商業評論 全球繁體中文版線上專欄
五、 吳安妮（2018），創新策略形成及執行 以BSC為核心，為企業創造（利）與（力）台北市：臉譜 城邦文化出版
六、 吳安妮 （2019），企業創新策略的終極答案：用作業價值管理AVM破除成本迷失，掌握正確因果資訊，做對決策賺到管理財 初版 台北市：臉譜 城邦文化出版
國立政治大學未出版之碩士論文
七、 林上育（2017），工業4.0與作業價值管理(AVM)之結合
八、 黃閔佩（2017），金融科技（Fin Tech）創新策略之形成及執行—以C企業為例
九、 吳玲美（2018），平衡計分卡及作業價值管理之設計及實施—以A公司為個案
English Part
1、Kaplan,R.S and D.P.Norton (1996) The Balanced Scorecard Translating Strategy into Action, Published By: Boston,Harvard Business School Press
2、Kaplan,R.S and Robin Cooper (1998) Cost & Effect:Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press
3、Robert S. Kaplan，David P. Norton (2001) The Strategy-focused Organization How Balanced Scorecard Companies Thrive in the New Business Environment Published By:Academy of Management
4、Lianabel Oliver (2004) Designing Strategic Cost Systems:How to Unleash the Power of Cost Information Published By:Wiley
5、Paul R.Niven (2010) Balanced Scorecard Step-by-Step Maximizing Performance and Maintaining Results Published By:Wiley
6、Paul R.Niven (2014) Balanced Scorecard Evolution a Dynamic Approach to Strategy Execution Published By: Wiley
7、Yin,R.K (2017) Case study research: Design and methods (6th Ed) Published By:SAGE Publications,
Internet Part
1、https://en.wikipedia.org/wiki/SWOT_analysis#History
2、https://www.scirp.org/(S(czeh2tfqyw2orz553k1w0r45))/reference/ReferencesPapers.aspx?ReferenceID=654830 |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
105932416 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105932416 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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