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| Title: | 應用PWIO於作業基礎成本制度資訊安排之探討-以S個案公司為例 |
| Authors: | 陳心澤 |
| Contributors: | 蔡瑞煌
林宛瑩
陳心澤 |
| Keywords: | 企業營運流程
企業流程資訊有機體模式
作業基礎成本制度
business process
PWIO
ABC |
| Date: | 2008 |
| Issue Date: | 2009-09-14 |
| Abstract: | 隨著資訊科技與生產技術的大幅進步，企業經營環境產生巨大的變動。現代企業經營與過往相比較，除了必須面對全球市場競爭者外，顧客要求也日益提高，企業管理階層面對瞬息萬變的市場，如何利用企業內既有的資訊，迅速回應客戶、決定營運方向及作出對公司有利的管理決策，為管理階層須面對的管理課題。
個案公司為專業五金製造加工廠商，其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性，對於產品報價及產品成本分析資料有即時之需求，以快速回應客戶。個案公司由於資訊化程度不足，諸多管理資訊並未適當收集，因此無法有效提升管理決策之品質。
為解決個案公司所面臨之問題，需先針對其主要營運流程加以瞭解及分析，故本研究首先透過PWIO流程分析模式，辨認及描述個案公司之企業流程，且透過對作業流程的瞭解及實作分析，以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度，本研究以流程分析結果為基礎，透過對個案公司之資源耗用及成本發生情形進行分析，以瞭解個案公司資源耗用習性，並據以提出成本控制之建議。最後，本研究透過結合ABC制度的觀念，針對個案公司產品別成本資訊之收集與安排進行細部規劃，以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎，提升企業競爭力。
The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue.
The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions.
In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.
圖目錄 iv
表目錄 v
第一章 緒論 1
第一節 研究背景及動機 1
第二節 研究對象與目的 4
第三節 論文架構 5
第二章 文獻探討 6
第一節 企業營運流程 6
第二節 企業流程資訊有機體模式 10
第三節 作業基礎成本制度 14
第三章 研究方法 22
第一節 觀念性架構 22
第二節 個案研究流程 27
第四章 個案分析 28
第一節 產業分析 28
第二節 個案描述 33
第三節 個案公司面臨之問題 35
第四節 以PWIO模式評估個案公司之營運流程 37
第五章 個案分析結果 65
第一節 PWIO模式之分析結果 65
第二節 流程改善建議 68
第三節 個案公司成本組成分析及探討 74
第四節 ABC成本資訊安排之探討 78
第六章 結論與建議 88
第一節 研究結論 88
第二節 研究限制與後續研究建議 91
參考文獻 93 |
| Reference: | 中文文獻：
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經濟部統計處，工業生產統計資訊，取自：經濟部統計處，登入時間：2009年1月21日，網址：http://w2kdmz1.moea.gov.tw/index.asp?P1=statistics
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| Description: | 碩士
國立政治大學
管理碩士學程(AMBA)
96380019
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0096380019 |
| Data Type: | thesis |
| Appears in Collections: | [管理碩士學程/商管專業學院碩士學位學程 AMBA] 學位論文
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