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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/152497


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/152497


    Title: 作業價值管理(AVM)與ESG成本之結合：以D個案公司為例
    The Integration between Activity Value Management and Cost of ESG-A Case Study of Company D
    Authors: 王怡娟
    Wang, Yi-Chuan
    Contributors: 吳安妮
    王怡娟
    Wang, Yi-Chuan
    Keywords: 作業基礎成本制
    作業價值管理
    ESG成本
    Activity-based costing
    activity value management
    ESG cost
    Date: 2024
    Issue Date: 2024-08-05 12:23:34 (UTC+8)
    Abstract: 企業永續為當今企業重視之議題，環境、社會責任、公司治理（Environment Social Governance，又稱ESG）相關成本投入成為企業發展趨勢，鮮少企業能衡量ESG成本對於成本或是利潤之影響。許多台灣中小企業因無法衡量ESG成本投入而對永續投資有所卻步，因此透過正確的工具衡量ESG成本對於企業的永續發展為重要議題。
    本研究以某金屬手工具業企業為研究對象，探究作業價值管理與ESG成本之結合方式，並分析ESG成本對於企業成本或利潤的影響，最後提出研究成果與建議。希望本個案能夠成為一個參考，協助個案公司及其他企業在結合作業價值管理與ESG成本時，提供有價值的參考。
    Corporate sustainability is a critical issue for businesses today, with investments in Environment, Social, and Governance (ESG) becoming a development trend. However, few companies can measure the impact of ESG costs on overall costs or profits. Many small and medium-sized enterprises in Taiwan hesitate to invest in sustainability because they cannot assess ESG costs. Therefore, accurately measuring ESG costs concerning corporate sustainability is a vital issue.
    This study focuses on a metal hand tool manufacturing company to explore how to integrate Activity Value Management (AVM) with ESG costs. It analyzes the impact of ESG costs on the company's overall costs and profits, ultimately presenting the research findings and recommendations. This case study will serve as a reference and provide valuable guidance to the case company and other businesses in integrating AVM with ESG costs.
    Reference: 中文文獻部分
    中華民國統計資訊網，2006，行業統計分類，網址：https://www.dgbas.gov.tw/public/Attachment/9916134443W75YTOW0.pdf，搜尋日期：2024年4月5日。
    行政院，2023，臺灣2050淨零排放，網址：https://www.ey.gov.tw/Page/5A8A0CB5B41DA11E/7a65a06e-3f71-4c68-b368-85549fbca5d1，搜尋日期：2024年3月1日。
    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。
    氣候公民對話平臺，2023，2050淨零排放路徑，網址：https://www.cca.gov.tw/climatetalks/net-zero-roadmap/1891.html，搜尋日期：2024年3月1日。
    產業價值鏈平台，鋼鐵產業鏈簡介，網址：https://ic.tpex.org.tw/introduce.php?ic=Q000&stk_code=9962，搜尋日期：2024年4月5日。
    智網，2023，2023金屬製品產業年鑑─手工具篇，網址：https://www2.itis.org.tw/pubreport/pubreport_detail.aspx?rpno=52100094，搜尋日期：2024年4月7日。
    環境部氣候變遷署，2024，溫室氣體排放量盤查作業指引113年版，網址：https://ghgregistry.moenv.gov.tw/epa_ghg/GuideAndCalculation/GuideAndCalculation.aspx，搜尋日期：2024年4月20日。
    CSR@天下，2022，2022年ESG策略問卷調查：台灣中小企業與ESG商機的距離，網址：https://csr.cw.com.tw/article/42912，搜尋日期：2024年5月1日。
    PwC，2023a，2023全球投資人調查報告，網址：https://www.pwc.tw/zh/publications/global-insights/global-investor-survey-2023.html，搜尋日期：2024年5月1日。
    PwC，2023b，2023全球消費者洞察報告，網址：https://www.pwc.tw/zh/publications/global-insights/consumer-insights-survey-2023.html，搜尋日期：2024年5月1日。
    KPMG，2023，2023全球CEO前瞻大調查，網址：https://kpmg.com/tw/zh/home/insights/2023/10/kpmg-global-ceo-outlook-survey.html，搜尋日期：2024年5月1日。
    英文文獻部分
    Congress.gov. 2022. S.4355-Clean Competition Act. Available at: https://www.congress.gov/bill/117th-congress/senate-bill/4355/text. Accessed: March 3, 2024.
    European Commission. 2023. Carbon Border Adjustment Mechanism (CBAM). Available at: https://trade.ec.europa.eu/access-to-markets/en/news/carbon-border-adjustment-mechanism-cbam. Accessed: March 3, 2024.
    International Organization for Standardization. 2018. ISO 14064-1.
    Jan Emblemsvåg and Bert Bras. 2001. Activity-based cost and environmental management. Springer.
    Kathleen M. Eisenhardt. 1989. Building theories from case study research. The Academy of Management Review 14: 532-550.
    Peter B.B. Turney. 2005. Common cents: How to succeed with activity-based costing and activity-based management. McGraw-Hill.
    Robert K. Yin. 2014. Case study research: Design and methods (5th ed.). SAGE.
    Robert S. Kaplan and Robin Cooper. 1998. Cost & effect: Using integrated cost systems to drive profitability and performance. Harvard Business Press.
    Ting-Ting Li, Kai Wang, Toshiyuki Sueyoshi and Derek D. Wang. 2021. ESG: Research Progress and Future Prospects. Sustainability 13(21): 1-28.
    Todd Cort and Daniel Esty. 2020. ESG Standards: Looming Challenges and Pathways Forward. Organization & Environment 33(4): 491-510.
    UNFCCC. 2015. COP 21. Available at: https://unfccc.int/event/cop-21. Accessed: March 3, 2024.
    UNFCCC. 2021. COP 26. Available at: https://unfccc.int/event/cop-26. Accessed: March 3, 2024.
    United Nations Global Compact. 2004. Who Cares Wins. Available at: https://www.unepfi.org/fileadmin/events/2004/stocks/who_cares_wins_global_compact_2004.pdf . Accessed: Jun 30, 2024.
    Wen-Hsien Tsai, Yu-Shan Shen, Pei-Ling Lee, Hui-Chiao Chen, Lopin Kuo and Chi-Chou Huang. 2012. Integrating information about the cost of carbon through activity-based costing. Journal of Cleaner Production 36: 102-111.
    Description: 碩士
    國立政治大學
    會計學系
    111353101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0111353101
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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