| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.advisor | Wu, An-Ne | en_US |
| dc.contributor.author (Authors) | 呂育嘉 | zh_TW |
| dc.contributor.author (Authors) | Lu, Yu-Jia | en_US |
| dc.creator (作者) | 呂育嘉 | zh_TW |
| dc.creator (作者) | Lu, Yu-Jia | en_US |
| dc.date (日期) | 2020 | en_US |
| dc.date.accessioned | 3-Aug-2020 17:28:04 (UTC+8) | - |
| dc.date.available | 3-Aug-2020 17:28:04 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Aug-2020 17:28:04 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0107353034 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/130935 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計學系 | zh_TW |
| dc.description (描述) | 107353034 | zh_TW |
| dc.description.abstract (摘要) | 產品是企業獲利之來源之一，一個良好的產品管理，需要透過正確的產品成本利潤資訊來制訂。然而，企業若使用傳統成本會計制度衡量產品，可能造成產品成本扭曲，導致制定出不合適的產品管理決策。因此，如何計算正確的產品成本與利潤，並利用整合資訊制定合適的產品管理策略是企業必須高度重視的議題。吳安妮教授之作業價值管理（activity value management, 簡稱AVM），以資源模組、作業中心模組、作業模組以及價值標的模組四大模組之內容，可以更正確地衡量產品的成本與利潤，並找出成本正確之歸屬對象，最後產出管理報表，使這些資訊能夠真正幫助企業解決問題，並影響產品管理決策。本研究之貢獻在於透過AVM的導入，以國內一通路代理商之「自有品牌的產品」為研究標的，探討通路代理商之自有品牌的產品獲利情況，並提出有關AVM與自有品牌的產品管理之關係、顯示AVM如何產出自有品牌的產品管理資訊，以及AVM對自有品牌的產品管理之影響。 | zh_TW |
| dc.description.abstract (摘要) | Products is one of enterprises’ profit resource. A well product management is based on correct information of products’ cost and profit. However, many companies use traditional cost accounting to make product management, which may lead to cost distortion and unappropriated decision. As a result, companies should pay high attention to correctly measuring products’ cost and profit, and using integrated information to make appropriate product decisions.Activity value management (AVM), created by Prof. Anne Wu includes resource model, activity center model, activity model and value object model, respectively. This system can be a more accurate way to allocate product costs, and can help enterprises heading to the top by using integrated management reports. Furthermore, with AVM, companies can also solve cost problems and make a good influence on their product decisions.This research is based on a case study of a Taiwanese distributor’s private-label products. With the participation of AVM, the main contribution of this research is to discuss the value of private-label products and points out the relationship between AVM and product management for private-label brands, how AVM generates management reports of product management for private-label brands, and the influence of AVM on product management for private-label brands. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 3第三節 論文架構 5第貳章 文獻探討 7第一節 作業基礎成本制與作業價值管理之相關文獻 7第二節 產品成本與利潤之相關文獻 17第三節 自有品牌的產品管理之相關文獻 24第四節 研究延伸 30第參章 研究方法 33第一節 個案研究法 33第二節 研究流程 34第肆章 個案公司介紹 35第一節 產業介紹 35第二節 個案公司介紹 40第伍章 作業價值管理對自有品牌的產品管理之影響 43第一節 AVM與自有品牌的產品管理之關係 43第二節 AVM如何產生自有品牌的產品之相關資訊 46第三節 AVM對於自有品牌的產品管理之影響 73第陸章 結論與建議 80第一節 研究結論 80第二節 研究限制 83第三節 研究建議 84參考文獻 87 | zh_TW |
| dc.format.extent | 4219160 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0107353034 | en_US |
| dc.subject (關鍵詞) | 作業價值管理 | zh_TW |
| dc.subject (關鍵詞) | 自有品牌 | zh_TW |
| dc.subject (關鍵詞) | 產品管理 | zh_TW |
| dc.subject (關鍵詞) | Activity Value Management | en_US |
| dc.subject (關鍵詞) | Private-label Brands | en_US |
| dc.subject (關鍵詞) | Product Management | en_US |
| dc.title (題名) | 作業價值管理（AVM）對自有品牌的產品管理之影響—以P通路代理商為例 | zh_TW |
| dc.title (題名) | The Influence of Activity Value Management on Product Management for Private-label Brands—A Case Study of an Agent of Distributor | en_US |
| dc.type (資料類型) | thesis | en_US |
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| dc.identifier.doi (DOI) | 10.6814/NCCU202000687 | en_US |
