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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/151955


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/151955


    题名: 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
    作者: 林晏辰
    Lin, Yen-Chen
    贡献者: 吳安妮
    Wu, Anne
    林晏辰
    Lin, Yen-Chen
    关键词: 永續經營
    作業價值管理
    ESG管理
    Sustainable business
    Activity Value Management
    ESG management
    日期: 2024
    上传时间: 2024-07-01 12:08:34 (UTC+8)
    摘要: 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.
    參考文獻: 一、中文部分
    田瀨和夫，2022，2030永續企業革命：全方位ESG永續實踐攻略，鄭舜瓏譯，台北：城邦文化。
    台灣區表面處理工業同業公會，產業概況，檢自：https://tsfa.vip/page.php?sid=8，擷取日期：2024年2月22日。
    朴英淑、傑羅姆．格倫，2022，2040世界未來報告書，金學民譯，台北：高寶國際出版。
    林崇田，2019，金屬製品產業導入智慧製造應用，工程，第92卷，第1期：35-49。
    吳安妮，2021，企業策略的終極答案，台北：臉譜出版。
    吳安妮，2022，作業價值管理（AVM）之跨域結合：產學研之整合，人文與社會科學簡訊，第23卷，第3期：37-47。
    金融監督管理委員會證券期貨局，2023，國際公司治理發展簡訊，第118 期（5月）：4-5。
    喬治．塞拉分，2022，目的與獲利ESG大師塞拉分的企業永續發展策略，廖月娟譯，台北：遠見天下文化。
    陳仲宜，2022，2021年表面處理產業現況與趨勢，檢自：https://www.itis.org.tw/NetReport/NetReport_Detail.aspx?rpno=450204937&type=netreport，擷取日期：2024年3月8日。
    經濟部中小企業處，2022，2022年中小企業白皮書。
    經濟部產業發展署，2021，經濟部工業局109年度專案計畫期末執行成果報告，檢自：https://www.ida.gov.tw/ctlr?PRO=executive.rwdExecutiveInfoView&id=15350，擷取日期：2024年3月2日。


    二、英文部分
    Akgün, M., B. Katanalp, A. V. Can, and M. K. Kıvraklar. 2023. Adapting the activity-based costing method for water footprint accounting. Journal of Cleaner Production 400:136-691.
    Anastas, P., and N. Eghbali. 2010. Green chemistry: principles and practice. Chemical Society Reviews 39(1):301-312.
    Baumann-Pauly, D., C. Wickert, L. Spence, and A. Scherer. 2013. Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters. Journal of Business Ethics 115(4):693-705.
    Burbano, V. C. 2016. Social Responsibility Messages and Worker Wage Requirements: Field Experimental Evidence from Online Labor Marketplaces. Organization Science 27(4):1010-1028.
    Business Roundtable. 2019. Statement on the Purpose of a Corporation. https://www.businessroundtable.org/business-roundtable-redefines-the-purpose-of-a-corporation-to-promote-an-economy-that-serves-all-americans
    Chief Executives For Corporate Purpose. 2023. Global Impact at Scale 2022 edition: Corporate Action on ESG Issues and Social Investments.
    Clegg, B., P. Little, S. Govette, and J. Logue. 2017. Transformation of a small-to-medium-sized enterprise to a multi-organisation product-service solution provider. International Journal of Production Economics 192:81-91.
    Cohen, R., and G. Serafeim. 2020. How to measure a company’s real impact. Harvard Business Review, September 3.
    Cooper, R., and R. S. Kaplan. 1991. Profit Priorities from Activity-Based Costing [Article]. Harvard Business Review 69(3):130-135.  
    De Massis, A., and J. Kotlar. 2014. The case study method in family business research: Guidelines for qualitative scholarship. Journal of Family Business Strategy 5(1):15-29.
    Esposito De Falco, S., G.Scandurra, and A. Thomas. 2021. How stakeholders affect the pursuit of the Environmental, Social, and Governance. Evidence from innovative small and medium enterprises. Corporate Social Responsibility & Environmental Management 28(5):1528-1539.
    Gui, F., S. Ren, Y. Zhao, J. Zhou, Z. Xie, C. Xu, and F. Zhu. 2019. Activity-based allocation and optimization for carbon footprint and cost in product life cycle. Journal of Cleaner Production 236:117-627.
    Gupta, M., and K. Galloway. 2003. Activity-based costing/management and its implications for operations management. Technovation 23(2):131-138.
    Herrmann, C., S. Blume, D. Kurle, C. Schmidt, and S. Thiede. 2015. The positive impact factory–transition from eco-efficiency to eco–effectiveness strategies in manufacturing. Procedia Cirp 29:19-27.
    Pember, A., and M. Lemon. 2012. Measuring and managing environmental sustainability: Using activity-based costing/management (ABC/M). Austin, TX: The Consortium for Advanced Management–International.
    Roztocki, N., J. D. Porter, R. M. Thomas, and K. L. Needy. 2004. A procedure for smooth implementation of activity-based costing in small companies. Engineering Management Journal 16(4):19-27.
    Straits Research. 2024. Metal Finishing Market Study, Opportunities, and Forecast (2024-2032). https://straitsresearch.com/report/metal-finishing-market
    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.
    Yin, R. K. 2014. Case study research : design and methods / Robert K. Yin (Fifth edition. ed.). SAGE.
    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。
    描述: 碩士
    國立政治大學
    會計學系
    111353034
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0111353034
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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