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| Title: | 作業價值管理(AVM)與精實管理之結合：以K個案公司為例
The Integration between Activity Value Management and Lean Management -A Case Study of Company K |
| Authors: | 涂廷昌
Tu, Ting-Chang |
| Contributors: | 吳安妮
Wu, Anne
涂廷昌
Tu, Ting-Chang |
| Keywords: | 作業價值管理
精實管理
改善
Activity valued management
Lean management
Kaizen |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:21:27 (UTC+8) |
| Abstract: | 作業價值管理(Activity Value Management)是吳安妮教授以作業基礎成本制(Activity Based Costing)為基礎，花費超過三十年時間所研發出之理論，作業價值管理可以和許多管理理論結合，強化其效益或解決許多企業內部問題。
精實管理(Lean Management)制度，是由豐田汽車公司所創始的精實生產制度延伸而來，其破解了許多製造業常使用的大量生產制度所衍生出的問題，包含製造過程中的浪費、存貨堆積、客制化程度低等等，精實管理除了生產面外，從研發設計、接單到銷售，整體價值鏈及企業文化均有要求，並透過持續改善的方式，讓企業整體流程效率不斷提升。
本研究之個案為國內某工具機零組件製造商，其導入精實管理已超過二十年，在生產面有不錯的成效，包含將前置時間大幅縮短及大幅減少庫存等，而作業價值管理正好可以檢視精實管理之實施情況，並透過不同期間之管理報表檢視管理者進行之改善效益，期望為個案公司導入作業價值管理系統後能夠讓精實管理制度如虎添翼。
Activity Value Management(AVM) is a theory developed by Prof. Anne Wu with more than thirty years based on Activity-Based Costing(ABC), AVM can be integrated with many management theories to enhance its benefits or solve many internal problems of enterprises.
The lean management system is an extension of the lean production system created by Toyota Motor Corporation. It solves the problems derived from the mass production system commonly used in many manufacturing industries, including waste in the manufacturing process, inventory accumulation, low degree of customization, etc. In addition to the production side, lean management also has requirements for the entire value chain and corporate culture from R&D and design, order taking to sales, and through Kaizen, to make the enterprise is efficiency and continuously improved in overall process.
This research is based on a case study of a domestic machine tool component manufacturer that has imported lean management for more than twenty years. It has achieved good results in production, including significantly shortening lead time and significantly reducing inventory, and AVM can review the implementation of lean management and the effectiveness of improvements made by managers through management reports in different periods by AVM system. It is hoped that after the AVM system is imported into the case company, the lean management system will be even more powerful. |
| Reference: | 中文部分
白凢芸、葉子明、張正文與鄭裕鴻，2021，精實系統、人力資源管理、全面品 質管理與營運績效：中小企業之實證研究，品質學報，28卷2期：71-92。
江守智，2019，豐田精實管理的翻轉獲利秘密：不浪費就是提升生產力，台北，創意市集出版社。
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，2021，企業策略的終極答案，台北，臉譜出版社。
李友錚與賀力行，2011，品質管理：整合性思維，台北，前程文化。
豐田生產方式研究會，2007，圖解豐田生產方式，周姚君譯，台北，經濟新潮出版社。
戴禎德與蔡任賓，2009，導入精實生產系統之引導策略-以中小型企業為例，商業現代化學刊，第5期：39-54。
網路資源部分
工具機與零組件雜誌網頁，2023臺灣零組件進出口分析。取自https://www.maonline.com.tw/market_inside.php?i=462 (2024.3.18)
工具機與零組件雜誌網頁，Gardner 2022 World Machine Tool Survey全球工具機產銷報告。取自https://www.maonline.com.tw/market_inside.php?i=420 (2023.7.14)
工具機與零組件雜誌網頁，運用溫室氣體盤查工具實踐精實低碳製造。取自https://www.maonline.com.tw/article_inside.php?i=902
(2024.1.24)
工研院技術創新軌跡系列紀錄片-第三集精密工具機篇。取自https://www.youtube.com/watch?v=Va1OHHYSDMM&ab_channel=TinaChen
(2021.8.11)
英文部分
Liker, J. K. 2003. The Toyota Way: 14 Management Principles from the World's Greatest Manufacturer. McGraw-Hill.
Turney, P. B. 2005. Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Management. McGraw-Hill.
Womack, J. P., Jones, D. T. 2003. Lean Thinking: Banish Waste and Create Wealth in Your Corporation, Revised and Updated. Journal of the Operational Research Society.
Womack, J. P., Jones, D. T., & Roos, D. 2007. The machine that changed the world: The story of lean production--Toyota's secret weapon in the global car wars that is now revolutionizing world industry. Simon and Schuster.
Yin, R. K. 2009. Case study research: Design and methods (Vol. 5). sage. |
| Description: | 碩士
國立政治大學
會計學系
111353024 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353024 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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