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.
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.
