政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/152497

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/152497

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/152497

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/152497

Title:	作業價值管理(AVM)與ESG成本之結合：以D個案公司為例 The Integration between Activity Value Management and Cost of ESG-A Case Study of Company D
Authors:	王怡娟 Wang, Yi-Chuan
Contributors:	吳安妮王怡娟 Wang, Yi-Chuan
Keywords:	作業基礎成本制作業價值管理 ESG成本 Activity-based costing activity value management ESG cost
Date:	2024
Issue Date:	2024-08-05 12:23:34 (UTC+8)
Abstract:	企業永續為當今企業重視之議題，環境、社會責任、公司治理（Environment Social Governance，又稱ESG）相關成本投入成為企業發展趨勢，鮮少企業能衡量ESG成本對於成本或是利潤之影響。許多台灣中小企業因無法衡量ESG成本投入而對永續投資有所卻步，因此透過正確的工具衡量ESG成本對於企業的永續發展為重要議題。本研究以某金屬手工具業企業為研究對象，探究作業價值管理與ESG成本之結合方式，並分析ESG成本對於企業成本或利潤的影響，最後提出研究成果與建議。希望本個案能夠成為一個參考，協助個案公司及其他企業在結合作業價值管理與ESG成本時，提供有價值的參考。 Corporate sustainability is a critical issue for businesses today, with investments in Environment, Social, and Governance (ESG) becoming a development trend. However, few companies can measure the impact of ESG costs on overall costs or profits. Many small and medium-sized enterprises in Taiwan hesitate to invest in sustainability because they cannot assess ESG costs. Therefore, accurately measuring ESG costs concerning corporate sustainability is a vital issue. This study focuses on a metal hand tool manufacturing company to explore how to integrate Activity Value Management (AVM) with ESG costs. It analyzes the impact of ESG costs on the company's overall costs and profits, ultimately presenting the research findings and recommendations. This case study will serve as a reference and provide valuable guidance to the case company and other businesses in integrating AVM with ESG costs.
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Description:	碩士國立政治大學會計學系 111353101
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0111353101
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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