政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/94782

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题名:	流程成本與流程績效之探討-以某製造業為例
作者:	張送來 Chang, Sung Lai
贡献者:	林宛瑩蔡瑞煌張送來 Chang, Sung Lai
关键词:	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
日期:	2007
上传时间:	2016-05-09 11:53:02 (UTC+8)
摘要:	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
參考文獻:	中文部分李承璋，2004，企業整體資訊有機體(EWIO)之資訊流程分析方法，國立政治大學資管理研究所碩士論文。吳安妮，2003，平衡計分卡之精髓、範疇及整合，會計研究月刊第211期：12-21。周齊武、吳安妮，2000，慎防誤用ABC，會計研究月刊第169期：7-14。袁慧珠，2006，PWIO流程分析模式與ABC成本制度之結合應用 – 以某製造業為例，國立政治大學經營管理碩士學程碩士論文。黃俊英，1999，企業研究方法，東華出版社。黃淑滿，2005，企業流程資訊有機體模式在診斷企業流程之應用及其績效評估–以某公司為例，國立政治大學經營管理碩士學程碩士論文。開文科技，2005，電子零組件關聯圖暨廠商名錄。經濟部商業司，2000，企業流程再造方法論。經濟部統計處，1997，經濟部工業產品分類。鄭雅玲，2004，應用企業流程資訊有機體分析方法論於會計師事務所審計業務流程之審視，國立政治大學資管理研究所碩士論文。蔡瑞煌、林宛瑩、王克陸，2003，資訊系統價值辨識評估技術及實施程序研究報告，財團法人資訊工業策進會分包學術機構研究計畫報告。謝孟玹，2006，2006半導體工業年鑑，經濟部技術處產業技術知識服務計畫專案辦公室。英文部分 Adesola, S. and T. Banines. 2005. Developing and evaluating a methodology for business process improvement. Business Process Management Journal, 11(1): 37-46. Barber, K. D., F. Dewhursts, and M. C. Pritchard. 2006. Cost allocation for business process simulation models. Proceedings of the Institution of Mechanical Engineer: 695-705. Cokins, G. 2001. Activity-based cost management. NY: John Wiley & Sons, Inc. Daoud, D, D. Bell. 2006. Worldwide PC 2006-2010 Forecast Update: June 2006. IDC. http://idc.com/getdoc.jsp?containerId=202412 Davenport, T.H. and J. E. Short. 1990. The new industrial engineering：information technology and business process redesign. Sloan Management Review 31 (4): 11-27 Davenport, T. H. 1993. Process innovation:reengineering work through information technology. Boston: Harvard Business School Press. Hammer, M. and J. Champy. 1993, Reengineering the corporation: a manifesto for business revolution. New York: Harpor Collins Publisher. Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard: measures that drive performance, Harvard Business Review 70 (1): 77-79. Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard：translating strategy into action , Boston: Harvard Business School Press. Kaplan, R. S. and D. P. Norton. 2001. The strategy-focused organization: how balanced scorecard companies thrive in the new business environment, Boston: Harvard Business School Press. Kaplan, R. S. and D. P. Norton. 2004. Strategy maps: converting intangible assets into tangible outcomes. Boston: Harvard Business School Press. Kaplan, R. S. and R. Cooper. 1997. Cost & effect: using integrated cost system to drive profitability and performance. Boston: Harvard Business School Press. Kettinger, W. J., V. Grover, S. Guha, and J. Teng. 1997. Business process change and organizational performance:exploring an antecedent model. Journal of management information system, 14 (1): 119-154. Kettinger, W. J., S. Guha and J. Teng. 1995. The process reengineering life cycle methodology:a case study. In business process change：reengineering concept, methods and technologies, edited by V. Grove and W. J. Kettinger. Harrisburgh: Idea Group Publishing: 211-244. Lin, F. R., M. C. Yang and Y. H. Pai. 2002. A generic structure for business process modeling. Business Process Management Journal,8(1): 19-41. Mayer, R. J., P. C. Benjamin, E. Bruce and C. M. Painter. 1995. A framework and a suite of methods for business process reengineering, In business process change: reengineering concepts, methods and technologies, edited by V. Grove and W. J. Kettinger. Harrisburgh: Idea Group Publishing: 245-290. Porter M. 1985. Competitive Advantage. New York, Free Press: 37. Spiggle, S. 1994. Analysis and interpretation of qualitative data in consumer research. Journal of Consumer Research 21 (3): 491-503 Treacy, M. and F. Wiersema. 1995. The discipline of market leaders. Reading, MA: Perseus Books. Tsaih, R. and W. Y. Lin. 2006. The process-wide information organism approach for the buiness process analysis. Industrial Management and Data Systems 106 (4): 509-522 Turney, P. 1991. The ABC performance breakthrough: how to succeed with activity-based costing. Portland OR: Cost Technology. Wastell, D.G., P. White, and P. Kawalek. 1996. A methodology for business process redesign: experiences and issues. Technical Report, Information Process Group, Department of Computer Science, University of Manchester, Manchester. Yin, R. K. 1994. Case study research:design and method, New Bury Park CA: Sage Publications.
描述:	碩士國立政治大學經營管理碩士學程(EMBA) 92932308
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0092932308
数据类型:	thesis
显示于类别:	[經營管理碩士學程EMBA] 學位論文

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