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| Title: | 作業價值管理(AVM)於新產品管理之運用：以P塑膠產業製造商為例
The Implement of Activity Value Management in New Product Management -A Case Study of Plastic Manufacturer P |
| Authors: | 程冠博
Cheng, Guan-BO |
| Contributors: | 李佳玲
Lee, Chia-Ling
程冠博
Cheng, Guan-BO |
| Keywords: | 新產品管理
專案管理
作業基礎成本制
作業價值管理
New Product Development
Project Management
Activity-Based Costing
Activity Value Management |
| Date: | 2023 |
| Issue Date: | 2023-08-02 13:23:40 (UTC+8) |
| Abstract: | 新產品管理對於企業來說是金額龐大之投資，其管理之專案也被公司視為最重要的資產，因此在新產品研發及設計的過程中，會經過層層控管，以確保新產品上市時能符合客戶期待，然而卻少有企業能準確衡量新產品管理專案之績效。
作業價值管理 (Activity Value Management，以下簡稱AVM)是吳安妮教授所開發出的資訊系統，以作業基礎成本制中的「作業」為基礎，能將落後的財務會計資訊轉為具決策價值的管理資訊，使企業得以針對自己面臨的管理議題找出問題的癥結點，並作出最好的決策。
本研究旨在探討個案公司在研發部門之新產品管理議題、運用AVM於新產品管理之具體方式、成果與效益，並透過個案研究法，以某塑膠產業製造商為例，進行作業價值管理之導入，最後在研究結果中，發現利用AVM有助於公司解決新產品管理中時間、績效、成本方面的問題點，進而幫助公司對專案及研發人員作出更好控管。
New product management is a huge investment for companies, and the management for projects is considered to be the most valuable asset. Therefore, in the process of new product development, there are multiple controls to ensure that the new product meets customer expectations. However, few companies are able to measure the performance of new product management projects accurately.
Activity Value Management (AVM) is an information system developed by Professor Anny Wu, which based on "activity" in the theory of Activity-Based Costing. It can convert financial accounting information into useful management information, enabling companies to identify the causes of management issues they face and make better decisions.
This research aims to explore the new product management issues in the R&D department in a case company, the way which AVM applied in new product management, and the outcomes and benefits achieved. The research is based on a field empirical study of a plastic industry manufacturer. Finally, results show that implementing AVM is beneficial for the case company in addressing issues related to time, performance, and cost in new product management. Consequently, this assists the case company in achieving better control over projects and R&D personnel. |
| Reference: | 吳安妮，2020，學術價值鏈的建構及發展：知行合一論，管理學報，第37卷第4期：285-306。
吳安妮，2021，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」，台北：臉譜。
邱標麟，2003，塑膠成形品的設計，三版，台南：復文。
產業價值鏈資訊平台，2023，石化及塑橡膠產業鏈簡介，https://ic.tpex.org.tw/introduce.php?ic=N000，擷取日期：2023年6月4日。
魏秋建，2013，研發專案管理知識體系：美國專案管理學會(APMA)證照認證適用，初版，台北，五南圖書出版。
羅凱禎，2013，塑膠日用品製造業基本資料，台灣經濟研究院產經資料庫，代碼21527。
Blais, C., J. St-Pierre, and H. Bergeron. 2023. Performance measurement in new product development projects: findings from successful small and medium enterprises. International Journal of Project Management 41 (2).
Cooper, R., and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review 69 (3):130-135.
Crawford, C. M., and C. A. Di Benedetto. 2010. New Products Management: McGraw-Hill Education.
Emblemsvag, J., and G. Cokins. 2020. Calculating hourly cost rates in project-based industries – part 2: Cost management. Journal of Modern Project Management 7 (4):76-97.
McGrath, M. E. 2004. Next Generation Product Development: How to Increase Productivity, Cut Costs, and Reduce Cycle Times: McGraw-Hill Education.
Raz, T., and D. Elnathan. 1999. Activity based costing for projects. International Journal of Project Management 17 (1):61-67.
Yin, R. K. 2014. Case Study Research :Design and Methods. Fifth edition. ed. Los Angeles: SAGE. |
| Description: | 碩士
國立政治大學
會計學系
110353009 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353009 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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