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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/125508
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/125508


    Title: 作業價值管理在虛實整合的零售業之運用 - 以某電子產品零售公司為例
    The Application of Activity Value Management in Click-and-Mortar Retailers - A Case Study in Electronic Retailer Company
    Authors: 葉哲宇
    Yeh, Che-Yu
    Contributors: 吳安妮
    葉哲宇
    Yeh, Che-Yu
    Keywords: 全通路
    零售業
    虛實整合
    作業價值管理
    Omni-Channel
    Retailer
    Click-and-Mortar
    AVM
    Date: 2019
    Issue Date: 2019-09-05 15:40:22 (UTC+8)
    Abstract: 全通路零售的來臨改變了零售的經營模式,零售活動從企業導向轉變成顧客導向。為提升顧客之滿意度,零售業者開始進行線上及線下通路的整合,成為虛實整合的零售業者。而運用作業價值管理,能夠幫助虛實整合的零售業取得原因及結果之資訊,透過這些資訊,能夠以較全面的觀點發覺管理問題,進而執行更有效的決策。
    因此本研究探討虛實整合的零售業為何需要作業價值管理、如何實施作業價值管理及實施後的效益。
    The advent of omni-channel has changed retail business model. Retail activities shift from enterprise orientation to customer orientation. In order to improve customer satisfaction, Retailers integrate online and offline channels to become click-and-mortar retailers. AVM can help click-and-mortar retailers to obtain cause and effect information. The decision maker would have a comprehensive perspective to find management problems and make effective decisions by using these information. Therefore, this study discusses that why do click-and-mortar retailers need AVM, and explores the method and benefit of Application of AVM in click-and-mortar retailers.
    Reference: 中文部分
    王曉鋒、張永強與吳笑一,2015,零售4.0。台北:天下文化。
    李飛,2012,迎接中國多渠道零售革命的風暴。北京工商大學學報,第27卷第3期:1-9。
    李飛,2013,全渠道零售的含意、成因及對策¬—再論迎接中國多渠道零售革命風暴。北京工商大學學報,第28卷第2期:1-11。
    李飛,2014,全渠道營銷理論—三論迎接中國多渠道零售革命風暴。北京工商大學學報,第29卷第3期:1-12。
    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。
    勤業眾信,2019,2019零售力量與趨勢展望:轉型在即。
    經濟部商業司,2016,全通路經營:良興與通路夥伴共創雙贏。
    經濟部統計處,2018,批發、零售及餐飲業經營實況調查報告。
    精誠資訊,2018,智慧零售白皮書。

    英文部分
    Gupta, M., and K. Galloway. 2003. Activity-based costing/management and its implications for operations management. Technovation 23 (2): 131-138.
    Kaplan, R. S., and R. Cooper. 1998. Cost & effect: using integrated cost systems to drive profitability and performance. Havard Business Press.
    KPMG. 2019. Retail trends 2019. Available at: https://assets.kpmg/content/dam/kpmg/xx/pdf/2019/02/global-retail-trends-2019-web.pdf
    Scheider, A. J. 1992. TQM and the financial function. Journal of Business Strategy 13 (5): 23-24.
    Turney, P. B. 2005. Common cent: how to succeed with activity-based costing and activity-based management. McGraw-Hill.
    Verhoef, P. C., P. K. Kannan, J. Jeffrey Inman. 2015. From Multi-Channel Retailing to Omni-Channel Retailing. Introduction to the Special Issue on Multi-Channel Retailing. Journal of Retailing 91 (2): 174-181.
    Yin, R. K. 2009. Case study research: design and methods. 4th edition. Thousand Oaks, CA: Sage.
    Description: 碩士
    國立政治大學
    會計學系
    106353040
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0106353040
    Data Type: thesis
    DOI: 10.6814/NCCU201900893
    Appears in Collections:[會計學系] 學位論文

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