政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/56506

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/56506

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题名:	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
作者:	許慶璋 Hsu, Ching Chang
贡献者:	林宛瑩蔡瑞煌許慶璋 Hsu, Ching Chang
关键词:	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
日期:	2010
上传时间:	2013-01-02 13:22:24 (UTC+8)
摘要:	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
參考文獻:	一、中文文獻：科普朗與庫柏（Kaplan R. S., and R. Cooper），2000，成本與效應：以整合性成本制度提昇獲利與績效，徐曉慧譯，台北：臉譜。科普朗與安德森（Kaplan R. S., and Anderson, S. R.），2004，時間導向的作業基礎成本制，嵐玄譯，哈佛商業評論，November: 116-125。瓦廉與科爾( Wayland, R.E., and P.M. Cole)，1997，客戶關係管理，邱振儒譯，台北：商業週刊。朱道凱譯，1999，平衡計分卡-資訊時代的策略管理工具，台北：臉譜。吳安妮，1990，ABC制度的精神-增強企業之競爭力，會計研究月刊，第62期：92-96。李昆正，2000，資料庫行銷：以組合分析理論和行銷資訊做為顧客利性分析之實證研究，國立中正大學企業管理研究所碩士論文。林寶珠，1994，作業基礎成本制度於間接服務成本分攤之應用─以會計師事務為例，國立台灣大學商學研究所碩士論文。吳麗真，2000，作業基礎成本制度之規劃與設計─以個案公司為例，國立成功大學會計研究所碩士論文。施德明，2001，顧客關係管理系統設計與實作─貢獻度分析，淡江大學資訊工程學系碩士論文。洪振洲，2001，運用作業基礎成本制於後勤成本分析下的最適產品組合決策，東吳大學會計學系碩士論文。張雅如，1999，作業基礎成本制度之設計及交易成本理論之應用─以個案公司為例，東吳大學會計學系碩士論文。賴藝文，1996，物流中心導入作業基礎成本制度與系統摸擬之研究，東吳大學經濟研究所碩士論文蔡淑滿，2005，企業流程資訊有機體模式在診斷企業流程之應用及其績效評估-以某公司為例，國立政治大學經營管理碩士學程碩士論文。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。張送來，2007，PWIO流程成本與流程績效之探討-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。陳心澤，2009，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，國立政治大學商管專業學院管理碩士學程碩士論文。黃秀玲，2010，開設銷售店點營運流程之探討-以A運動品牌為例，國立政治大學經營管理碩士學程碩士論文。陳國泰，2000，影響我國採用成本制度之因素探討：以作業基礎成本制為例，國立台灣大學會計系論文。林勁廷，2005，時間導向作業基礎成本制度之規劃與設計-以精密鍛鑄業為例，私立東海大學工業工程學系碩士論文。丁麗珍，2003，以支援作業基礎管理為決策基礎之資料倉儲建置，台灣科技大學工業管理系碩士論文。李承璋，2004，企業整體資訊有機體(EWIO)之資訊流程分析方法，國立政治大學資訊管理研究所碩士論文。鄭雅玲，2004，應用企業流程有機體分析方法論於會計師事務所審計業務流程之審視，國立政治大學資訊管理研究所碩士論文。二、英文文獻： Cooper, C. and R. S. Kaplan. 2000. The Design of Cost Management Systems: Text and Cases, 2nd Ed., Upper Saddle River, New Jersey: Prentice-Hall, Inc. Cokins, G.2001. Activity-based cost management. NY:John Wiley & Sons, Inc. Davenport, T. H. and J. E. Short. 1990. The New Industrial Reengineering: Information Technology and Business Process Redesign. Sloan Management Review 31(4): 11-27. Davenport, T. H. 1993. Process innovation:regineering work through information technology. Boston：Harvard Business School Press. Guimaraes, T. 1997. Empirically testing the antecedents of BPR success. International Journal of Production Economics 50: 199-210. Hammer, M. and J. Champy. 1993. Reengineering the Corporation: A Manifesto for Business Revolution. New York, Harper Collins Publishers. Hardy. J. W.,and E.D. Hubbard. 1992. ABC. Revisiting the Basics. CAM Magazine (Novermber): 24-28. Kaplan, R. S. and D. P. Norton. 1992. The Balanced Scorecard：measures that drive performance. Harvard Business Review 70(1)：77-79. Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard：translating strategy into action. Boston, Harvard Business School Press.. Kaplan, R. S. and D. P. Norton. 2001. The strategy-focused organization：how balanced scorecard companies thrive in the new business environment. Boston, Harvard Business School Press. Kaplan, R. S. and R. Cooper. 1997. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston, Harvard Business School Press. Kaplan, R. S. and D. P. Norton. 2000. The Strategy-Focused Organization. Boston, Harvard Business School Press. Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps. Boston, Harvard Business School Press. Mulherm, F. J. 1999, Customer profibility analysis：measurement concerntration, and research directions. Journal of Interactive Marketing 13(1)：25 - 40. Porter M. 1985. Competitive Advantage. New York, Free Press：37. Tsaih, R. and W. Y. Lin. 2006. The Process-wide Information Organism Approach for the Business Process Analysis. Industrial Management and Data Systems, 106 (4): 509-522. Turney, P. B. B., 1991, Common Cents：The ABC Performance Breakthrough: How to Succeed with Activity-based Costing. Hillsboro, OR: Cost Technology.
描述:	碩士國立政治大學經營管理碩士學程(EMBA) 93932315 99
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0093932315
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显示于类别:	[經營管理碩士學程EMBA] 學位論文

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