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| Title: | 作業價值管理(AVM)與產能管理之結合 －以B橡膠製造個案公司為例
The Integration of Activity Value Management and Capacity Management-The Case Study of Rubber Manufacturing Company B |
| Authors: | 韓沛程
Han, Pei-Cheng |
| Contributors: | 吳安妮
Wu, Anne
韓沛程
Han, Pei-Cheng |
| Keywords: | 產能管理
作業基礎成本制度
作業價值管理
Capacity Management
Activity-Based Costing
Activity Value Management |
| Date: | 2020 |
| Issue Date: | 2020-08-03 17:27:27 (UTC+8) |
| Abstract: | 作業價值管理係以作業基礎成本制度為基礎所創新研發之整合性價值管理理論以及管理系統，並能與其他管理工具相互連結與應用，從原因型資訊與結果型資訊提供周延之觀點，進而能夠做出有效之決策。透過探討有關產能管理、作業基礎成本制及作業價值管理之文獻，瞭解其觀念架構以及研究結果，俾能為本研究提供指引。
本研究透過結合產能管理與作業價值管理，應用於國內某一橡膠製造公司，瞭解個案公司之管理現況與產業情況，深入分析其產能之管理議題，瞭解個案公司為何要加強產能管理、如何做以及希望得到何種結果。透過導入作業價值管理系統，找出因果型資訊，並研究產能管理與作業價值管理二者結合之方式與實際效益，使產能管理能依據作業價值管理之邏輯與資訊，持續改善以及得到強化營運之效。
Activity Value Management (AVM) is an integrated value management theory and a managerial system developed from Activity-Based Costing (ABC). AVM can connect with other managerial tools and systems. Cause and effect information provides the comprehensive perspective to develop the effective decision. Understanding the conceptual frameworks of capacity management, ABC and AVM with a review of literature.
This research is about the integration of capacity management and AVM based on a case study of a rubber manufacturing company in Taiwan. To understand the managerial and industrial situation, analyze the managerial issues deeply. Knowing why the company wants to enhance the capacity management, how to do and what result they want to have. To find the cause and effect information by applying the activity value management system to the company. To research the way to combine and the actual effectiveness of the integration of capacity management and AVM. Helping the case company’s capacity management with AVM’s logic and information to keep improving and strengthening the operation. |
| Reference: | 一、中文部分
吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：60-74。
吳安妮，2011，以一貫之的管理－整合性策略價值管理系統(ISVMS)，會計研究月刊，第312期：106-120。
吳安妮，2015，管理會計技術商品化：以ABC為核心之作業價值管理系統(AVMS)為例，會計研究月刊，第359期：20-24。
吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，台北市：城邦文化事業股份有限公司。
張保隆、陳文賢、蔣明晃、姜齊、盧昆宏、王瑞琛、黃明宮，2006，生產管理，台北市：華泰文化事業股份有限公司。
賴士葆，1991，生產／作業管理：精要與個案，台北市：華泰文化事業有限公司。
賴士葆，2004，生產與作業管理：理論與實務，台北市：華泰文化事業股份有限公司。
二、網路資源
產業價值鏈資訊平台－石化及塑橡膠產業鏈簡介。檢自
https://ic.tpex.org.tw/introduce.php?ic=N000&stk_code=1301 (May 30, 2020)
勞動部行業職業就業指南之橡膠製品製造業介紹。檢自
https://www.mol.gov.tw/media/1667/ac08.pdf (May 30, 2020)
ITIS智網－2019年第四季及全年我國石化產業回顧與展望。檢自
https://www2.itis.org.tw/netreport/NetReport_Detail.aspx?rpno=661221045 (May 30, 2020)
三、英文部分
APICS. 1987a. APICS Certification Program Examination Study Guides. Revised Edition for 1988 Exams. Falls Church, Va.: American Production and Inventory Control Society.
APICS. 1987b. APICS Dictionary. 6th ed. Falls Church, Va.: American Production and Inventory Control Society.
Baker, K. R. 1974. Introduction to Sequencing and Scheduling. New York: John Wiley & Sons.
Berry, W. L., Vollmann, T. E., and Whybark, D. C. 1979. Master Production Scheduling: Principles and Practice. Falls Church, Va.: American Production and Inventory Control Society: 15-16.
Blackstone, J. H. 1989. Capacity Management. South-Western Publishing Co.
Gunasekaran, A., and M. Sarhadi. 1998. Implementation of activity-based costing in manufacturing. International Journal of Production Economics 56–57 (September): 231-242.
Gupta, M. and Galloway, K. 2003. Activity-based costing/management and its implications for operations management. Technovation 23: 131-138.
Goldratt, E. M. and Cox, J. 2004. The Goal: A Process of Ongoing Improvement. Gower Publishing Limited.
Kaplan, R. S., and R. Cooper. 1992. Activity-Based Systems: Measuring the Costs of Resource Usage. Accounting horizons 6(3) (September): 1-2.
Kaplan, R. S., and R. Cooper. 1998. Cost & effect: using integrated cost systems to drive profitability and performance. Harvard Business Press.
Lankford, R. L.1978. Short-Term Planning of Manufacturing Capacity. American Production and Inventory Control Society, 21st International Conference.
McNair, C. J. 1994. The hidden costs of capacity. Journal of cost management 8(1) (Spring): 12-13.
Plossl, G. W., and Wight, O. W. 1975. Capacity Planning and Control. APICS Capacity Planning and Control Reprints. Falls Church, Va.: American Production and Inventory Control Society: 50-86.
Paranko, J. 1996. Cost of free capacity. International Journal of Production Economics 46–47 (December): 469-476.
Swenson, D. 1995. The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research; Sarasota 7 (Fall): 167-168.
Turney, P. B. 2005. Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill Education.
Yin, R. K. 2009. Case Study Research: Design and Methods. Thousand Oaks. SAGE Publications, Inc. |
| Description: | 碩士
國立政治大學
會計學系
107353022 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353022 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202001110 |
| Appears in Collections: | [會計學系] 學位論文
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