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| Title: | 流程成本與流程績效之探討-以某製造業為例 |
| Authors: | 張送來
Chang, Sung Lai |
| Contributors: | 林宛瑩
蔡瑞煌
張送來
Chang, Sung Lai |
| Keywords: | 企業流程
企業流程資訊有機體
流程績效
作業基礎成本制度
Business process
Process-wide information organism (PWIO)
Process performance
Activity-based costing |
| Date: | 2007 |
| Issue Date: | 2016-05-09 11:53:02 (UTC+8) |
| Abstract: | 電子零組件廠商面對產品生命週期快速的世代交替與全球化的競爭威脅，除持續進行製程改造降低成本之外，對內進行企業資源整合，對外則與供應商或協力廠商形成策略聯盟，透過關鍵企業流程之管理與改造，以提高營運效能、降低產品與服務成本，並創造企業的優勢競爭能力，以因應客戶全球運籌供貨的要求。
本研究透過企業流程資訊有機體(PWIO)分析模式，針對某電子零組件製造商，以個案研究方式分析個案公司之關鍵流程作業。就PWIO分析結果，本研究除針對各項作業提出具體的流程改進建議與呆滯存貨的分析，並建立各該流程的目標，提出具體衡量各作業流程的績效衡量指標。此外，依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡與策略地圖，以作為個案公司未來的績效管理架構基礎。
此外，本研究將PWIO模式的作業分析與作業基礎成本制度的作業概念相結合，辨識個案公司的作業中心與作業動因，並以作業對資源的耗用形式為基礎，重新分析產品別與客戶別之成本與利潤。研究結果可以提供個案公司決策者強化成本規劃與控制，以及作為改善產品利潤分析與定價作業的參考。
Confronting an environment characterized with brisk alternations of product generation and dynamic global competition, continuous improvement in their business processes which leads to lower costs of operation and better alignment of utilization of assets and partnerships is critical for the electronic component manufacturers to survive and grow. With highly effective and efficient business processes, customer satisfaction, core competence and competitive advantages can be built on.
By an application of the PWIO approach and targeted at an electronic component manufacturer, this research analyzes three business processes crucial to the subject company. Based on results derived from the PWIO analysis, this research provides suggestions for improvements in both business processes and inventory obsolescence. A new set of process objectives are also developed to be concretely aligned with the related performance measures. In addition, a management framework built on the concepts of Balanced Scorecard and strategy map are offered to the subject company for future application.
Furthermore, via linking the practices specified in the PWIO analysis with concepts underlying the activity-based costing, this research identifies the cost drivers facilitating a further understanding on how company’s resources are consumed by individual costumer, product or process. The research findings can assist management of the subject company to have better cost planning and control, more accurate profit analysis and pricing decisions.
"中文摘要 I
英文摘要 II
致謝詞 III
第一章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的與問題 4
第三節 論文架構 6
第二章 文獻探討 7
第一節 企業流程再造 7
第二節 企業流程資訊有機體模式 13
第三節 績效評估 16
第四節 作業基礎成本制度 19
第三章 研究方法 23
第一節 觀念性架構 23
第二節 個案研究流程 25
第四章 個案分析 27
第一節 產業特徵 27
第二節 個案描述 36
第三節 現行資訊系統與作業流程所面臨的問題 39
第四節 評估個案公司流程及績效的PWIO分析 44
第五章 個案PWIO分析結果 87
第一節 PWIO分析結果 87
第二節 流程改善建議 96
第三節 績效評估及管理架構建議 104
第六章 PWIO與ABC的結合應用 110
第一節 PWIO與ABC的結合實作範例 110
第二節 傳統成本法與ABC制度實作結果分析 129
第七章 結論 134
第一節 研究結論 134
第二節 研究限制及後續研究建議 142
參考文獻 144 |
| Reference: | 中文部分
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英文部分
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| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
92932308 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0092932308 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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