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| Title: | 作業價值管理與ESG管理之結合：以F金屬表面處理公司為例
The Integration Between Activity Value Management (AVM) and Environmental, Social and Governance (ESG) : A Case Study of F Metal Surface Treatment Company |
| Authors: | 林晏辰
Lin, Yen-Chen |
| Contributors: | 吳安妮
Wu, Anne
林晏辰
Lin, Yen-Chen |
| Keywords: | 永續經營
作業價值管理
ESG管理
Sustainable business
Activity Value Management
ESG management |
| Date: | 2024 |
| Issue Date: | 2024-07-01 12:08:34 (UTC+8) |
| Abstract: | 本論文利用個案研究法，探討在資源有限的情況下，中小企業如何將「作業價值管理」與「ESG管理」進行結合，提升自身的永續發展能力。透過作業價值管理，能夠協助企業釐清其營運流程中的ESG管理資訊，並藉由AVM獲得企業ESG管理的原因及結果資訊，從而使企業管理階層能夠更有效地掌握營運整體問題，提供企業永續經營之改善建議。除此之外，研究結果發現目前為止，台灣的中小企業對於ESG的認知度普遍不足，或雖有認知但卻遲遲未採取行動。因此本研究希冀藉由AVM與ESG管理的結合，提升個案公司管理階層對於ESG的認知及態度，並發揮其企業影響力，將企業永續之正面影響推廣至利害關係人達到互利共贏的局面。
This thesis utilizes a case study approach to investigate how small and medium-sized enterprises (SMEs) integrate Activity Value Management (AVM) and Environmental, Social, and Governance (ESG) management to enhance their sustainable development capabilities under limited resources. Through AVM, the thesis aims to help SMEs clarify the ESG management information in their operational processes. By using AVM, it is possible to obtain information on the reasons and results of ESG management in enterprises, enabling management to more effectively grasp the overall operational issues and provide suggestions for improving sustainable business practices. Additionally, the research findings indicate that Taiwan's SMEs generally lack awareness of ESG, or even though they are aware, they have yet to take action. Therefore, this study hopes that by combining AVM and ESG management, it can enhance the awareness and attitudes of management towards ESG in the case companies and leverage their corporate influence to promote the positive impact of sustainable business practices to stakeholders, achieving a win-win situation for all parties involved. |
| Reference: | 一、中文部分
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二、英文部分
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Tsai, W.-H., T. W. Lin, and W.-C. Chou. 2010. Integrating activity-based costing and environmental cost accounting systems: a case study. International Journal of Business and Systems Research 4(2):186-208.
Yin, C., M. P. Salmador, D. Li., and M. B. Lloria. 2022. Green entrepreneurship and SME performance: The moderating effect of firm age. International Entrepreneurship and Management Journal 18(1):255-275.
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関東経済産業局，2021，中小企業のSDGs認知度・実態等調査結果，日本，経済産業省関東経済産業局。 |
| Description: | 碩士
國立政治大學
會計學系
111353034 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353034 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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