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    Title: PWIO流程分析模式與ABC成本制度及顧客利潤之探討-以A製造業為例
    Authors: 許慶璋
    Hsu, Ching Chang
    Contributors: 林宛瑩
    蔡瑞煌

    許慶璋
    Hsu, Ching Chang
    Keywords: 時間導向的作業基礎成本制
    顧客利潤分析
    企業流程資訊分析模式
    Time-Driven Activity-Based Costing
    Customer profitability analysis
    Process-Wide Information Organism
    Date: 2010
    Issue Date: 2013-01-02 13:22:24 (UTC+8)
    Abstract: 隨著資訊科技與生產技術大幅進步,以及全球化及自由化下瞬息多變的競爭環境,經營者除了關注企業內部的議題外,亦需了解全球經濟發展趨勢與產業脈動,在競爭者與客戶回應之前,提出有效對策因應,如此才能在激烈的競爭中存續與發展,維持競爭力及提升經營績效。因此,現今企業勝出的核心關鍵不再單純依賴規模與效率,而是如何發揮創意,找出新的競爭定位,並藉助資訊快速運算及不斷增強的商業智慧功能來改善企業本身的經營條件,甚或尋求新的商業模式。
    個案公司是一家電子零組件製造與銷售公司,主要產銷連接器、軟性排線及線材組件。和大多數公司一樣,個案公司目前正面臨全球化競爭帶來的挑戰。處於原物料及人力成本持續上漲的壓力,以及面對客戶少量多樣客製化的產品需求與愈趨繁複的出貨要求下,個案公司之產品毛利愈來愈低。為解決這些經營上的問題,個案公司期待運用ERP資訊系統客製「商品計價作業」來反映成本上漲對產品報價的變動,並藉此快速且適度反應到對客戶的報價上,以期提升經營彈性,因應市場變化。
    本研究從個案公司為了因應市場變化而建置資訊系統,以期快速且正確的反映產品報價的需求出發,首先針對個案公司,應用企業流程資訊有機體(Process-Wide Information Organism, PWIO)分析模式,重現及檢視個案公司銷售流程,並結合時間導向的作業基礎成本制求算出客戶最終毛利,據此重分類客戶屬性,並提出對應之銷售策略及對資訊系統需求之反思與建議。

    關鍵字:企業流程資訊分析模式、顧客利潤分析、時間導向作業基礎成本制度
    Information technology and manufacturing techniques are greatly improved by days. The globalization and liberalization make industrial competition fierce and ever-changing. Under such circumstances, the company managements can not only focus on internal topics but should observe the global economic development trend and also the commercial and industrial variety. They should put forward solution strategies to deal with the responses of competitors and requests of customers. Only then can they keep competition power and enhance the operation profit to continue sustainable operation and development in the sharp competition. Therefore the key success factor today is not to depend on operation scale and efficiency only but to bring creativeness into full play to find the competition advantage of the company. In addition, they should improve management conditions by means of rapid information operation and ever-growing business intelligent features or to create new business model.
    A case company is a component manufacturing and sales company. Its main products are connectors, flexible flat cable and wire harness. Facing the severe global competition as the others, the company is challenged by margin issue due to increasing cost of raw material and labor, customized products requests with high-mix/ low-volume. To conquer this business issue, the case company plans to utilize ERP to build up the “Product Pricing Program” to re engineer the pricing methodology by reflecting the increased cost in the quotations to customers. The pricing process can enhance the operation efficiency to respond to the variety market changes.
    To deal with the market changes, the case study is aimed to establish effective information system for the purpose of responding rapidly and precisely to pricing decision. The research reviews and inspects the sales flow of the case company by Process-Wide Information Organism (PWIO). It also combines the time-oriented activity base costing (ABC) to forecast the final gross profit of customers. Based on this, the case company could re-categorize the customer segmentation and put forward related sales strategy and enhancement on the demand of information system.

    Key words: Process-Wide Information Organism (PWIO); Customer profitability analysis; Time-Driven Activity-Based Costing
    Reference: 一、中文文獻:
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    袁慧珠,2006,PWIO流程分析模式與ABC成本制度之結合應用-以某製造業為例,國立政治大學經營管理碩士學程碩士論文。
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    二、英文文獻:
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    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    93932315
    99
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0093932315
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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