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

Abstract

企業的競爭，不再完全取決於企業規模，而是取決於如何對市場、客戶與競爭對手作出最佳及最快速的回應。迅速精準的決策以及執行力，是企業致勝的關鍵。因此，企業如何利用現有的資源，達成最有效率且具高價值之決策應用，以更進一步深化企業競爭優勢，符合企業e化追求的終極目標，為現代企業經營管理的重要課題之ㄧ。\n個案公司之業務性質具有客戶集中、產品多元化、產品週期短、部分客戶採日式及時（Just in Time）存貨系統、訂單張數多但數量少（因為多數量產訂單均須經過少量的試產作業）等特性。在受限於客戶有較高議價能力的情況下，作業流程的效能與效率決定個案公司生存、成長與優勢競爭能力。個案公司在迅速回應及服務客戶之需求下，深度仰賴資訊系統處理相關業務的進行，e化程度並不低。但個案公司之員工已疲於應付日常的工作，而管理績效仍不彰。還有，高階主管認為內部提供之財務資訊無法作為報價參考及進行經營管理決策之基礎。\n個案公司所面對的管理議題與作業流程有密切的關係，故本論文運用PWIO模式，從重現及診斷個案公司的作業流程為起點，於分析流程之實作後，一方面提出作業流程改善之建議，另一方面同時納入流程目標及衡量各項目標之績效評估指標，連結目標與指標間之因果關係至個案公司之平衡計分卡及策略地圖，以作為未來建立績效管理架構之參考。\n此外，本論文嘗試將PWIO模式之分析結果與作業基礎成本制度之概念作結合，透過實作表之作業分析，辨識作業中心及成本動因，再於資訊系統裡擷取相關資源及成本動因資訊後，試算並比較傳統與作業基礎成本制度下之客戶別損益報告，提供高階管理人員對作業如何耗用資源有進一步的瞭解。本論文期望透過瞭解成本發生的真正原因以及對無效作業的辨識，協助個案公司強化成本的規劃與控制，進而改善企業運作之績效，增強企業的競爭能力。

Nowadays, the completion between enterprises is not subject to the size of company but the way and lead time of response to the markets, customers as well as your competitors. The key successful factors are actually how prompt and accurate on decision making and execution. Therefore, one of the most important strategies is how to maximize the existing resources to build up the competition and reach the end goal of e-business.\nThe business natures of the Company are specific customers, diversity of products, short product life cycle, Just in Time customer ordering process and numerous purchases with low quantities (prior to mass production requires test run with low quantity). Under the circumstances of buyer market and high negotiation power, the development and competition of the Company relies on the return of production as well as efficiency on process control. In order to response and serve customer needs, the Company has relied on the IT to handling business in depth. As such, the Company is highly e-businessness. However, the employees are exhausted on dealing with daily work as to poor efficiency. Further to that, high management believes that the financial information provided internally can‘t be neither the quotation base nor operating decisions. \nThe management challenges of the Company are close relationship to the process control, therefore, in this article; I started my researches from review and analysis existing process via the Process-Wide Information Organism, PWIO model, to provide the suggestions to the process flow at the same time put in place the targets and evaluation indicators. Mapping the targets with said indicators to conclude the Balanced Score Card as well as the Strategy Map for the references to the Company on structure the efficient management in the future.