| dc.contributor.advisor | 黃政仁 | zh_TW |
| dc.contributor.advisor | Huang, Cheng-Jen | en_US |
| dc.contributor.author (Authors) | 黃宥錡 | zh_TW |
| dc.contributor.author (Authors) | Hunag, Yu-Qi | en_US |
| dc.creator (作者) | 黃宥錡 | zh_TW |
| dc.creator (作者) | Hunag, Yu-Qi | en_US |
| dc.date (日期) | 2021 | en_US |
| dc.date.accessioned | 4-Aug-2021 14:30:59 (UTC+8) | - |
| dc.date.available | 4-Aug-2021 14:30:59 (UTC+8) | - |
| dc.date.issued (上傳時間) | 4-Aug-2021 14:30:59 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0108353033 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/136300 | - |
| 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) | 108353033 | zh_TW |
| dc.description.abstract (摘要) | 通路代理商作為通路架構中之中介組織(Marketing Intermediaries)，須將上游製造商之產品導入至下游通路商之通路站點，此外依與不同製造商之協議內容差異，及自身發展之自有品牌，經營上會有不同的商業模式，因此通路代理商須針對通路、產品及商業模式進行資源配置之決策。作業價值管理系統（Activity Value Management, 簡稱 AVM）係以作業作為公司管理細胞所發展之一套管理系統，透過該系統公司可以得到管理所需之「原因」及「結果」資訊。本研究以國內一通路代理商為研究對象，採用實地實證法，透過個案公司導入AVM所產生之資訊，結合外部因素，在研究結果中找出內部管理重要之資訊及對於通路及產品績效有顯著影響之人口統計變數，協助個案公司制定產品、通路及商業模式資源配置之相關決策，並提出相關管理建議。 | zh_TW |
| dc.description.abstract (摘要) | As a marketing intermediary, the channel agent needs to assist in the flow of goods and services from producers to end-users. In addition, it operates several business models according to the agreements with its clients. Therefore, the channel agent should assign appropriate resources to retail stores, products, and business models in resource allocation decisions. Activity value management (AVM) as a management accounting system based on activities can efficiently integrate the causal relationships of management information. This research is based on a field empirical study of a channel agent in Taiwan. The results of study reveal how to use the management information generated by AVM and the results of relationship between consumers` demographic characteristics and products` or stores` performances to assist the case company to allocate resources in retail stores, products, and business models. | en_US |
| dc.description.tableofcontents | 摘要 iAbstract ii目次 iii表次 v圖次 vii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 7第貳章 文獻探討 10第一節 作業基礎成本制及作業價值管理系統相關文獻 10第二節 通路管理及資源配置相關文獻 21第三節 消費者人口特徵對於消費行為或通路績效之影響相關文獻 29第四節 研究之延伸 31第參章 研究方法 33第一節 研究期間、資料來源與樣本選取 33第二節 觀念性架構 36第三節 變數定義與衡量 38第四節 研究模型 43第肆章 個案公司介紹 47第一節 產業介紹 47第二節 個案公司介紹 52第三節 個案公司與作業價值管理相關之管理議題 59第四節 個案公司導入作業價值管理系統之過程 61第伍章 研究結果 72第一節 作業價值管理系統對於通路管理之影響 72第二節 作業價值管理系統對於產品管理之影響 90第三節 作業價值管理系統對於商業模式管理之影響 101第陸章 結論與建議 115第一節 研究結論 115第二節 研究貢獻與管理意涵 120第三節 研究限制與未來研究方向 124參考文獻 125 | zh_TW |
| dc.format.extent | 4222349 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0108353033 | en_US |
| dc.subject (關鍵詞) | 作業價值管理 | zh_TW |
| dc.subject (關鍵詞) | 通路管理 | zh_TW |
| dc.subject (關鍵詞) | 產品管理 | zh_TW |
| dc.subject (關鍵詞) | 商業模式管理 | zh_TW |
| dc.subject (關鍵詞) | 資源配置決策 | zh_TW |
| dc.subject (關鍵詞) | Activity Value Management | en_US |
| dc.subject (關鍵詞) | Channel Management | en_US |
| dc.subject (關鍵詞) | Product Management | en_US |
| dc.subject (關鍵詞) | Business Model Management | en_US |
| dc.subject (關鍵詞) | Resource Allocation Decision | en_US |
| dc.title (題名) | 作業價值管理對企業資源配置決策之影響 —以台灣P通路代理商為例 | zh_TW |
| dc.title (題名) | The Influence of Activity Value Management on Resource Allocation Decision—A Case Study of P Channel Agent in Taiwan | en_US |
| dc.type (資料類型) | thesis | en_US |
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| dc.identifier.doi (DOI) | 10.6814/NCCU202100807 | en_US |
