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| Title: | 作業價值管理(AVM)結合品質成本 -巨量資料分析
The Integration of Activity-Value Management and Cost of Quality- Big Data Analysis |
| Authors: | 高翌瑄
Kao, Yi Hsuan |
| Contributors: | 吳安妮
Wu, Anne
高翌瑄
Kao, Yi Hsuan |
| Keywords: | 作業價值管理
品質成本
巨量資料分析
Activity Value Management
Cost of Quality
Big Data Analysis |
| Date: | 2016 |
| Issue Date: | 2016-07-20 16:40:28 (UTC+8) |
| Abstract: | 作業價值管理以作業為骨幹結合各項管理制度，提供具有因果關係之資訊解決時間、品質、產能等問題。品質成本為提升產品品質之重要資訊，正確的品質成本協助管理者辨別品質改進之機會。近年來企業皆欲運用巨量資料分析挖掘隱藏資訊以達改善製程、良率、了解顧客需求等目的。因此，本研究以個案研究結合作業價值管理與品質成本並運用巨量資料分析，協助企業運用巨量資料分析於作業價值管理及品質相關資資料以達到提升產品品質及降低品質成本之目的。
本研究以國內已導入作業價值管理之印刷電路板廠商做為研究對象，提出結合作業價值管理與品質成本並運用巨量資料分析之架構。本研究於了解產業環境與趨勢後，分析作業價值管理資料及品質資料等內部資料，進而辨別個案公司提升產品品質之問題並建議解決辦法，期能提升個案公司產品品質並做為個案公司運用巨量資料分析之第一步。
Activity Value Management (AVM) uses activity to integrate other management system. Activity Value Management helps company solve management problem, such as time, quality, and so on. Cost of quality is important information for manager to identify chance of quality improve. In recent years, company wants to improve quality, improve manufacturing process, understanding customer demand and so on by using big data analysis. Therefore, this research integrated Activity Value Management and cost of quality and big data analysis to help company improve quality and reduce cost of quality.
This thesis chose a Printed-Circuit-Board company as object which implemented Activity Value Management for a fewer years and design a framework integrated Activity Value Management and cost of quality and big data analysis. After understanding industry environment and trends, we analyzed Activity Value Management data and quality data in the company to identify company’s problem and suggest solution. We wish this thesis can improve company’s product quality and help company implement big data analysis wider and deeper in the future. |
| Reference: | 一、中文部分
吳鄭重譯，1994，裘蘭品質領導手冊，中國生產力出版。譯自Juran on Leadership for Quality. 1989.
林奕伶、廖育琳譯，2015，大數據時代的致勝決策:2020年前最重要的6個關鍵策略，台北市:商周出版。譯自Data Crush: How the Information Tidal Wave is Driving New Business Opportunities. 2014.
徐曉慧譯，2000，成本與效應:以整合性成本制度提升獲利與績效，台北市:臉譜 出版。譯自 Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. 1998.
鍾漢清譯，1997，轉危為安:待名管理十四要點的理念與實踐，天下文化出版。譯自Out of Crisis.
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(10月):20-24。
吳安妮，1992，作業成本管理與品質成本制度之結合與運用，主計月報，第460期(4月):49-54。
吳安妮，2001，作業制成本制度(ABC)在管理決策上之效益，會計研究月刊，第182期:59-63。
Michael Schroeck, Rebecca Shockley, Janet Smart, Dolores Romero-Morales, Peter Tufano，2012，分析：大量資料在現實世界中的使用，IBM 商業價值研究院。
台灣財政部中區國稅局，2014，102年印刷電路板業調查報告。
台灣經濟部統計處，2015，104年印刷電路板產業經濟統計。
陳文權，2003，以資料探勘技術建構FPC製程異常關聯與預防客訴問題之研究，靜宜大學工資訊碩士在職專班學位論文。
二、英文部分
Andrew McAfee and Erik Brynjolfsson. 2012. Big Data: The Management Revolution. Harvard Business Review (Oct): 59-68.
BS 6143: Part 1, Guide to Economics of Quality: The Process Cost Model, British Standards Institution, London, 1990.
BS 6143: Part 2, Guide to Economics of Quality: Prevention, Appraisal and Failure Model, British Standards Institution, London, 1990.
Carolfi, I. 1996. ABM Can Improve Quality and Control Costs. CMA Magazine (May): 12-16.
Crosby, Philip B. 1980. Quality is Free: The Art of Making Quality Certain: New York: McGraw-Hill.
Deming, W. Edwards. 1982. Out of Crisis: Cambridge, MA: Massachusetts Institute of Technology, Center for Advanced Engineering Study.
Eisenhardt, Katheleen M. 1989. Building Theories from Case Study Research.
Academy of Management Review, 14 (4): 532-550.
Feigenbaum A.V. 1956. Total Quality Control. Harvard Business Review, 34 (No.6): 93-101.
Juran, Joseph, M. 1986. The Quality Trilogy: A Universal Approach to Managing for Quality. Quality Progess 19.8(August): 19-24.
Juran, Joseph, M. 1989. Juran on Leadership for Quality: An Executive Handbook. New York: Free Press.
McKinsey & Company, 2011. Big data: The next frontier for innovation, competition and productivity.
Marsh, J. 1989. Process modeling for quality improvement. Proceedings of the Second International Conference on Total Quality Management: 111.
Nada R. Sanders, 2014. Big Data Driven Supply Chain Management: A Framework for Implementing Analytics and Turning Information into Intelligence. Pearson FT Press, USA: 85-103
O’ Guin, Michael C. 1991. The Complete Guide to Activity Based Costing. Prentice Hall. New Jersey.
Peter B.B. Turney. 1993. Beyond TQM with workforce activity-based management. Management Accounting (Sep): 28-31.
Peter B.B. Turney. 2005. Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Management. McGraw-Hill.
PWC. 2015. The Internet of Things: what it means for US manufacturing.
Robert S. Kaplan and Robin Cooper. 1997. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
Yin, Robert K. 2014. Case Study Research: Design and Methods: SAGE Publications.
World Electronic Circuits Council. 2014. WECC Global PCB Production Report.
Prismark Partners LLC. 2014. World Outlook: The Printed Circuit Report. |
| Description: | 碩士
國立政治大學
會計學系
103353011 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0103353011 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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