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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/99303

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/99303

Title:	作業價值管理（AVM）與產能管理之結合－大數據分析 The Integration of Activity Value Management and Capacity Management－Big Data Analysis
Authors:	謝仲傑
Contributors:	吳安妮 Wu, Anne 謝仲傑
Keywords:	作業基礎成本制度作業價值管理產能管理大數據 Activity-Based Costing Activity Value Management Capacity Management Big Data Analysis
Date:	2016
Issue Date:	2016-07-20 16:40:59 (UTC+8)
Abstract:	作業基礎成本制度（Activity-Based Costing, ABC）為現行管理會計制度中，為較多企業所採用之制度，吳安妮教授在經過多年理論與實務之研究後，將ABC制度IT系統商品化，並與許多不同的制度整合為一體，命名為「作業價值管理系統（Activitiy Value Management System,AVMS）」，藉由作業價值管理能提供管理階層正確、即時、攸關之資訊，並協助其做出較適當之管理決策。　　大數據（Big Data）被許多產業所使用，藉由歷史資料與未來預測，開創了新市場與新商業模式，而大數據也結合了許多制度，例如工業4.0、物聯網等，但卻沒有與管理會計相結合之研究，本研究藉由作業價值管理與產能管理之結合進行大數據之分析，初步的將管理會計與大數據結合，並同時協助個案公司發現有關產能管理之問題，並改善之。　　本研究使用個案研究法，個案公司為一民防工程與地下空間設計之公司，藉由該個案公司所處產業之產業資料、未來趨勢、競爭者資料、作業價值管理資料等，分析找出個案公司之產能管理問題，並協助個案公司解決所發現之問題以提升管理之效率。　　Activity-Based Costing (ABC) is a well-known management accounting method and used by many companies. After professor An Wu’s 30-years research, she put Activity-Based Costing into IT system and named it Activity Value Management System (AVMS). This system provides correct and immediate information for company’s manager which can help them making a good decision. 　　Big data Analysis is used by many industry for creating new markets and new business models. Big Data Analysis combined with many systems such as Industry 4.0 and Internet of Things (IOT), but there aren’t any integration with management accounting. In this thesis we will Integrate Activity Value Management and Capacity Management with Big Data Analysis. By doing so, this can help the company reviving and solving the problem of Capacity Management. 　　The thesis is a case study with a China Basement designing company. Using the industry information, future trends, Competitor information and AVM data we can not only figure out the problem of Capacity Management that the company is facing but also help the company solving them.
Reference:	中文部分徐曉慧譯，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. 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，2000，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（12月）：59-63。吳安妮、郭翠菱、莊千慧，2016，產業與管理論叢，會計研究月刊（已接受），預計第370期出刊（9月）。陳政業，2010，城市地下空間開發利用必須與人民防空工程建設相結合，中國人民防空，第8期：35。揭若雲，2010，人防工程與城市地下空間開發相結合芻議，中國人民防空，第8期： 33-34。柳昆、侯學淵，2005，上海城市地下空間的觀念與未來，上海建設科技，第3期：22-32。陳育萱、賴明慧、李怡葳、吳翌禎，2012，建築師事務所 BIM 技術導入與成效分析，土木與生態工程研討會論文集，高雄應用科技大學土木工程系。丁育群，2014，內政部營建署於營建工程導入建築資訊模型之推動與應用，中國工程師學會工程雙月刊，第87卷05期：10-17。張巍、曲巍巍，2010，城市地下空間開發潛力探究，建築經濟，第332期（6月）：116-118 英文部分 Gary Cokins.2001. Activity-Based Cost Management. John Wiley & Sons,Inc. Robert S. Kaplan & Robin Cooper. 1997. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press. Peter B. B. Turney. 1991. Common Cents: How to Succeed with Activity-Based Costing and Activity-Based Management . McGraw-Hill Krumwiede, K. R. 1998. ABC: Why it`s tried and how it succeeds. Management Accounting （April）: 32-34, 36, 38. McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management（Spring）: 12-24. Eliyahu M. Goldratt.1986. The Goal: A Process of Ongoing Improvement. North River Press Doug Laney.2001. 3D Data Management: Controlling Data Volume, Velocity and Variety . Gartner. Michael Schroeck、Rebecca Shockley、Janet Smart、Dolores Romero-Morales、Peter Tufano.2012. Analytics: The real-world use of big data.Said Business School University of Oxford James Manyika、Michael Chui、Brad Brown、Jacques Bughin、Richard Dobbs、Charles Roxburgh、Angela Hung Byers.2011. Big data: The next frontierfor innovation, competition,and productivity. McKinsey Global Instit
Description:	碩士國立政治大學會計學系 103353036
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353036
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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