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| Title: | 作業價值管理與銷售點管理系統之結合：以S組織之零售部門為例
The Integration of Activity Value Management and Point-of-Sale System: The Case Study of a S Organization of Retail Department |
| Authors: | 林詠筑
Lin, Yung-Chu |
| Contributors: | 吳安妮
林詠筑
Lin, Yung-Chu |
| Keywords: | POS系統
作業基礎成本制度
作業價值管理
Point of Sale
Activity-based Costing
Activity Value Management |
| Date: | 2021 |
| Issue Date: | 2021-08-04 14:32:29 (UTC+8) |
| Abstract: | 銷售點管理系統(Point of Sale, POS)為目前零售買賣業普遍使用的管理工具，其最主要的功能係蒐集銷售點之交易資訊，並依據不同的需求客製化資料定義，有助於大幅提升業者的收入管理能力。近年來國內零售商店的數量成長快速，產業的競爭程度也大幅增加，僅依靠POS系統已無法因應龐大的競爭壓力。作業價值管理(Activity Value Management, AVM)以「作業」為細胞，有邏輯的將成本分攤至各個價值標的，與POS系統資料的整合更可以有效率的產出各個價值標的之收入、成本與利潤等資訊，作為零售業者執行決策之依據。
本研究係採用個案研究法，以國內某一非營利組織之零售部門為研究對象，將POS系統之設計邏輯作為參考，協助其設計並導入作業價值管理系統。本研究藉由閱讀相關文獻及蒐集作業價值管理系統導入過程之資料，探討兩者整合後之影響與效益。
本研究結果顯示，以POS系統為基礎所設計的作業價值管理系統能夠產出各類產品、顧客及通路的整合性資訊，該等客觀數據能夠強化業者在收入管理與利潤管理等管理議題的能力，包括利潤分析、預測商品銷量、形成定價決策等，藉以擬定有效的經營策略。
The point-of-sale system (POS) is a widely used management tool in the retail industry. The main function of POS system is to collect the transaction information of the point of sale and customize the data definition according to different needs, which helps to greatly improve the revenue management ability of the business. In recent years, the number of domestic retail stores has grown rapidly, and the degree of competition in the industry has also increased significantly. The POS system alone can no longer cope with the huge pressure of competition. Activity Value Management (AVM) serves as a powerful technique, which is based on Activity Based Cost Management (ABCM) and logically allocates costs to each object. The integration with POS system data can more efficiently provide information such as revenue, cost and profit of each object, which can be used as the basis for operators to make decisions.
This research adopts case study method, taking the retail department of a domestic non-profit organization as the research object, and introducing the AVM system with reference to the design logic of the POS system. By reading relevant literature and collecting data from the AVM introduction process, this study explores the impact and benefits of the integration of POS system and AVM.
The findings of this research show that the AVM system designed on the basis of the POS system can provide integrated information of various products, customers and channels. Such objective data can strengthen the manager’s ability to achieve revenue management and profit management, which includes profitability analysis, sales forecasting and pricing decision. |
| Reference: | 中文部分：
王怡心與歐秀珠，2002，以POS為e化起點，零時差連接銷補系統：超級市場的整合性供應鏈管理(上)，會計研究月刊，第199期(6月)：122-127。
王怡心與歐秀珠，2002，系統整合組織打扁，e化管理夥伴相隨：超級市場的整合性供應鏈管理(下)，會計研究月刊，第200期(7月)：117-125。
羅利與蕭柏春，2004，收入管理理論的研究現狀及發展前景，管理科學學報，第5期：75-83
吳安妮，2007，確立管理方向設計專屬ABC－作業基礎成本制之發展與整合，會計研究月刊，第263期：60-74
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：107-120。
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(10月)：20-24。
秦學君，2017，企業收入管理存在的常見問題及其治理，管理觀察，第19期：126-127
吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，臺北市：臉譜出版。
劉潤，2019，新零售狂潮 數據賦能x坪效革命x短路經濟，優化人、貨、場效率，迎接零售新未來，臺北市 : 日月文化出版
英文部分：
Kaplan, Robert S., Cooper, Robin., 1998. Cost and effect: using integrated cost systems to drive profitability and performance, Boston: Harvard Business School Press
Brent W. Lippman, 2003. Retail revenue management — Competitive strategy for grocery retailers, Journal of Revenue and Pricing Management, Vol.23, p.229-233
Robert S. Kaplan and Steven R. Anderson, 2004. Time-driven activity-based costing, Harvard Business Review, Vol.82, No.11., p.1-8
Arya, A., Fellingham, J. and Mittendorf, B. 2005. ‘Make-or-buy in the presence of uncertainty and private information’, Journal of Accounting Education, Vol. 23, pp.189–203.
Maher, M., Lanen, W. and Rajan, M. 2005. Fundamentals of Cost Accounting. New York, NY: Irwin
Chiang, W.C., Chen, J.C.H. and Xu, X., 2007. An overview of research on revenue management: current issues and future research, International Journal of Revenue Management, Vol.1 No.1, p.97-128.
Wen-Hsien Tsai, Jui-Ling Hsu, Chia-Hsin Chen, 2007. Integrating activity-based costing and revenue management approaches to analyse the remanufacturing outsourcing decision with qualitative factors, International Journal of Revenue Management, Vol. 1, No. 4, p.367-387
Ian Yeoman, Una McMahon-Beattie, 2011. Revenue management a practical pricing perspective. New York: Palgrave Macmillan
Ildikó Réka CARDOŞ, Ştefan PETE, 2011. Activity-based Costing (ABC) and Activity-based Management (ABM) Implementation – Is This the Solution for Organizations to Gain Profitability, Romanian Journal of Economics, Vol.32, p.152-168
Frederick Ng, Julie A. Harrison, Chris Akroyd, 2013. A revenue management perspective of management accounting practice in small businesses, Meditari Accountancy Research, Vol.21 No.2, p.92-116 |
| Description: | 碩士
國立政治大學
會計學系
108353042 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0108353042 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202100865 |
| Appears in Collections: | [會計學系] 學位論文
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