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題名 作業價值管理對於業務人員績效管理之影響 —以 J公司為例
The Input of Activity Value Management on Salesperson Performance Management —A Case Study of Company J作者 林明樂
Lok, Julian Lim Beng貢獻者 黃政仁
林明樂
Julian Lim Beng Lok關鍵詞 作業價值管理
業務人員績效管理
Activity Value Management
Salesperson Performance Management日期 2023 上傳時間 6-Jul-2023 16:50:32 (UTC+8) 摘要 隨著市場競爭的加劇和消費者需求的不斷變化，企業需要更加有效地管理銷售活動，以實現更好的業務績效和市場競爭力。作業價值管理系統（Activity Value Management, 簡稱 AVM）是一套管理系統，用於管理企業中的各個作業流程，並提供所需的「原因」和「結果」資訊。本研究以汽車零件製造公司為研究對象，採用個案研究法和深度訪談法，融合個案公司導入AVM所產生的資訊與外部因素，從中提取內部管理所需的重要資訊，以支援業務人員績效分析。透過本研究的結果，協助個案公司制定相關的業務人員績效管理決策，同時提出相關的管理建議。
With the intensification of market competition and the constant evolution of consumer demands, businesses need to manage their sales activities and more effectively to achieve better business performance and market competitiveness. Activity Value Management (AVM) is a management system that focuses on managing various activates within a company and provides the necessary "causal" and "resultant" information. This study focuses on the automotive parts manufacturing company and adopts a case study approach combined with in-depth interviews. By incorporating the information generated from the implementation of AVM in the case company and considering external factors, the study aims to identify vital internal management information related to salesperson performance analysis. The findings will assist the case company in formulating relevant decisions regarding salesperson performance management, as well as providing relevant management recommendations.參考文獻 一、中文部分吳安妮， 2015，管理會計技術商品化: 以 ABC 為核心之作業價值管理系統 (AVMS) 為例，會計研究月刊，359期：20-24。產業價值鏈資訊平台，2023，汽車產業鏈簡介，產業價值鏈資訊平台。經濟部統計處，2023，汽車及其零件製造業經營實況調查報告，經濟部統計處。二、英文部分Ahearne, M., D. E. Hughes, and N. Schillewaert. 2007. Why sales reps should welcome information technology: Measuring the impact of CRM-based IT on sales effectiveness. International Journal of Research in Marketing, 24 (4): 336-349.Bolander, W., C. B. Satornino, D. E. Hughes, and G. R. Ferris. 2015. Social networks within sales organizations: Their development and importance for salesperson performance. Journal of Marketing, 79 (6): 1-16.Charaf, K., and A. F.-A. Rahmouni. 2014. Using importance performance analysis to evaluate the satisfaction of Activity-Based Costing adopters. Accounting & Management Information Systems/Contabilitate Si Informatica De Gestiune, 13 (4).Chea, A. C. 2011. Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management, 6 (11): 3.Dalla Pozza, I., O. Goetz, and J. M. Sahut. 2018. Implementation effects in the relationship between CRM and its performance. Journal of Business Research, 89: 391-403.Desti, K. 2015. Activity Based Costing (ABC): is it a tool for company to achieve competitive advantage? International Journal of Economics and Finance, 7: 275-281.Dubihlela, J., and R. Rundora. 2014. Employee training, managerial commitment and the implementation of activity based costing; Impact on performance of SMEs. International Business & Economics Research Journal (IBER) , 13 (1): 27-38.Dworkin, S. L. 2012. Sample size policy for qualitative studies using in-depth interviews: Springer, 1319-1320.Guion, L. A., D. C. Diehl, and D. McDonald. 2011. Conducting an In-depth Interview: FCS6012/FY393, rev. 8/2011. Edis 2011 (8).Herjanto, H., and D. Franklin. 2019. Investigating salesperson performance factors: A systematic review of the literature on the characteristics of effective salespersons. Australasian Marketing Journal (AMJ) , 27 (2): 104-112.Hong-kit Yim, F., R. E. Anderson, and S. Swaminathan. 2004. Customer relationship management: Its dimensions and effect on customer outcomes. Journal of Personal Selling & Sales Management, 24 (4): 263-278.Itani, O. S., A. Kalra, and J. Riley. 2022. Complementary effects of CRM and social media on customer co-creation and sales performance in B2B firms: The role of salesperson self-determination needs. Information & Management, 59 (3): 103621.Jamshed, S. 2014. Qualitative research method-interviewing and observation. Journal of Basic and Clinical Pharmacy, 5 (4): 87.Johnson, J. S., and R. S. Sohi. 2014. The curvilinear and conditional effects of product line breadth on salesperson performance, role stress, and job satisfaction. Journal of the Academy of Marketing Science, 42: 71-89.Kaplan, R. S., and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review, 82 (11): 131-138.Khan, M. A. A., and M. S. Rahman. 2014. Factors Influencing the Implementation of Customer Relationship Management (CRM) Strategy in the Hotel Industry: Consumers’ Perspective. The International Journal Research Publications, 4 (01): 171-190.Khodakarami, F., and Y. E. Chan. 2014. Exploring the role of customer relationship management (CRM) systems in customer knowledge creation. Information & Management, 51 (1): 27-42.Nelson, C. A., M. F. Walsh, and A. P. Cui. 2020. The role of analytical CRM on salesperson use of competitive intelligence. Journal of Business & Industrial Marketing, 35 (12): 2127-2137.Peesker, K. M., L. J. Ryals, G. A. Rich, and S. E. Boehnke. 2019. A qualitative study of leader behaviors perceived to enable salesperson performance. Journal of Personal Selling & Sales Management, 39 (4): 319-333.Rababah, K., H. Mohd, and H. Ibrahim. 2011. Customer relationship management (CRM) processes from theory to practice: The pre-implementation plan of CRM system. International Journal of e-Education, e-Business, e-Management and e-Learning, 1 (1): 22-27.Shannahan, R. J., A. J. Bush, K. L. Shannahan, and W. C. Moncrief. 2017. How salesperson perceptions of customers` pro-social behaviors help drive salesperson performance. Industrial Marketing Management, 62: 36-50.Tanner Jr, J. F., M. Ahearne, T. W. Leigh, C. H. Mason, and W. C. Moncrief. 2005. CRM in sales-intensive organizations: A review and future directions. Journal of Personal Selling & Sales Management, 25 (2): 169-180.Verbeke, W., B. Dietz, and E. Verwaal. 2011. Drivers of sales performance: a contemporary meta-analysis. Have salespeople become knowledge brokers? Journal of the Academy of Marketing Science, 39: 407-428.Yin, R. K. 2012. Applications of case study research: Sage. 描述 碩士
國立政治大學
會計學系
110353050資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110353050 資料類型 thesis dc.contributor.advisor 黃政仁 zh_TW dc.contributor.author (Authors) 林明樂 zh_TW dc.contributor.author (Authors) Julian Lim Beng Lok en_US dc.creator (作者) 林明樂 zh_TW dc.creator (作者) Lok, Julian Lim Beng en_US dc.date (日期) 2023 en_US dc.date.accessioned 6-Jul-2023 16:50:32 (UTC+8) - dc.date.available 6-Jul-2023 16:50:32 (UTC+8) - dc.date.issued (上傳時間) 6-Jul-2023 16:50:32 (UTC+8) - dc.identifier (Other Identifiers) G0110353050 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/145878 - 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) 110353050 zh_TW dc.description.abstract (摘要) 隨著市場競爭的加劇和消費者需求的不斷變化，企業需要更加有效地管理銷售活動，以實現更好的業務績效和市場競爭力。作業價值管理系統（Activity Value Management, 簡稱 AVM）是一套管理系統，用於管理企業中的各個作業流程，並提供所需的「原因」和「結果」資訊。本研究以汽車零件製造公司為研究對象，採用個案研究法和深度訪談法，融合個案公司導入AVM所產生的資訊與外部因素，從中提取內部管理所需的重要資訊，以支援業務人員績效分析。透過本研究的結果，協助個案公司制定相關的業務人員績效管理決策，同時提出相關的管理建議。 zh_TW dc.description.abstract (摘要) With the intensification of market competition and the constant evolution of consumer demands, businesses need to manage their sales activities and more effectively to achieve better business performance and market competitiveness. Activity Value Management (AVM) is a management system that focuses on managing various activates within a company and provides the necessary "causal" and "resultant" information. This study focuses on the automotive parts manufacturing company and adopts a case study approach combined with in-depth interviews. By incorporating the information generated from the implementation of AVM in the case company and considering external factors, the study aims to identify vital internal management information related to salesperson performance analysis. The findings will assist the case company in formulating relevant decisions regarding salesperson performance management, as well as providing relevant management recommendations. en_US dc.description.tableofcontents 目次摘要 IAbstract II目次 III表次 V圖次 VI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（ABC） 或作業價值管理系統（AVM） 相關文獻 7第二節 業務人員績效相關文獻 14第三節 作業基礎成本制（ABC） 或作業價值管理系統（AVM） 及業務人員（員工）績效相關文獻 21第四節 研究之延伸 26第叄章 研究方法 28第一節 個案研究方法 28第二節 深度訪談法 29第三節 訪談大綱 30第四節 研究流程 32第五節 資料來源及蒐集過程 34第肆章 個案公司介紹 36第一節 產業介紹 36第二節 個案公司介紹 40第三節 個案公司與作業價值管理之議題 45第四節 個案公司導入作業價值管理系統之過程 47第伍章 研究結果 59第一節 AVM 協助個案公司業務人員進行績效管理 59第二節 AVM 提升個案公司業務人員的銷售績效 71第三節 深入訪談結果 75第陸章 結論與建議 94第一節 研究結論 94第二節 研究貢獻 97第三節 研究限制與未來研究方向 99參考文獻 101 zh_TW dc.format.extent 2496500 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110353050 en_US dc.subject (關鍵詞) 作業價值管理 zh_TW dc.subject (關鍵詞) 業務人員績效管理 zh_TW dc.subject (關鍵詞) Activity Value Management en_US dc.subject (關鍵詞) Salesperson Performance Management en_US dc.title (題名) 作業價值管理對於業務人員績效管理之影響 —以 J公司為例 zh_TW dc.title (題名) The Input of Activity Value Management on Salesperson Performance Management —A Case Study of Company J en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部分吳安妮， 2015，管理會計技術商品化: 以 ABC 為核心之作業價值管理系統 (AVMS) 為例，會計研究月刊，359期：20-24。產業價值鏈資訊平台，2023，汽車產業鏈簡介，產業價值鏈資訊平台。經濟部統計處，2023，汽車及其零件製造業經營實況調查報告，經濟部統計處。二、英文部分Ahearne, M., D. E. Hughes, and N. Schillewaert. 2007. Why sales reps should welcome information technology: Measuring the impact of CRM-based IT on sales effectiveness. International Journal of Research in Marketing, 24 (4): 336-349.Bolander, W., C. B. Satornino, D. E. Hughes, and G. R. Ferris. 2015. Social networks within sales organizations: Their development and importance for salesperson performance. Journal of Marketing, 79 (6): 1-16.Charaf, K., and A. F.-A. Rahmouni. 2014. Using importance performance analysis to evaluate the satisfaction of Activity-Based Costing adopters. Accounting & Management Information Systems/Contabilitate Si Informatica De Gestiune, 13 (4).Chea, A. C. 2011. Activity-based costing system in the service sector: A strategic approach for enhancing managerial decision making and competitiveness. International Journal of Business and Management, 6 (11): 3.Dalla Pozza, I., O. Goetz, and J. M. Sahut. 2018. Implementation effects in the relationship between CRM and its performance. Journal of Business Research, 89: 391-403.Desti, K. 2015. Activity Based Costing (ABC): is it a tool for company to achieve competitive advantage? International Journal of Economics and Finance, 7: 275-281.Dubihlela, J., and R. Rundora. 2014. Employee training, managerial commitment and the implementation of activity based costing; Impact on performance of SMEs. International Business & Economics Research Journal (IBER) , 13 (1): 27-38.Dworkin, S. L. 2012. Sample size policy for qualitative studies using in-depth interviews: Springer, 1319-1320.Guion, L. A., D. C. Diehl, and D. McDonald. 2011. Conducting an In-depth Interview: FCS6012/FY393, rev. 8/2011. Edis 2011 (8).Herjanto, H., and D. Franklin. 2019. Investigating salesperson performance factors: A systematic review of the literature on the characteristics of effective salespersons. Australasian Marketing Journal (AMJ) , 27 (2): 104-112.Hong-kit Yim, F., R. E. Anderson, and S. Swaminathan. 2004. Customer relationship management: Its dimensions and effect on customer outcomes. Journal of Personal Selling & Sales Management, 24 (4): 263-278.Itani, O. S., A. Kalra, and J. Riley. 2022. Complementary effects of CRM and social media on customer co-creation and sales performance in B2B firms: The role of salesperson self-determination needs. Information & Management, 59 (3): 103621.Jamshed, S. 2014. Qualitative research method-interviewing and observation. Journal of Basic and Clinical Pharmacy, 5 (4): 87.Johnson, J. S., and R. S. Sohi. 2014. The curvilinear and conditional effects of product line breadth on salesperson performance, role stress, and job satisfaction. Journal of the Academy of Marketing Science, 42: 71-89.Kaplan, R. S., and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review, 82 (11): 131-138.Khan, M. A. A., and M. S. Rahman. 2014. Factors Influencing the Implementation of Customer Relationship Management (CRM) Strategy in the Hotel Industry: Consumers’ Perspective. The International Journal Research Publications, 4 (01): 171-190.Khodakarami, F., and Y. E. Chan. 2014. Exploring the role of customer relationship management (CRM) systems in customer knowledge creation. Information & Management, 51 (1): 27-42.Nelson, C. A., M. F. Walsh, and A. P. Cui. 2020. The role of analytical CRM on salesperson use of competitive intelligence. Journal of Business & Industrial Marketing, 35 (12): 2127-2137.Peesker, K. M., L. J. Ryals, G. A. Rich, and S. E. Boehnke. 2019. A qualitative study of leader behaviors perceived to enable salesperson performance. Journal of Personal Selling & Sales Management, 39 (4): 319-333.Rababah, K., H. Mohd, and H. Ibrahim. 2011. Customer relationship management (CRM) processes from theory to practice: The pre-implementation plan of CRM system. International Journal of e-Education, e-Business, e-Management and e-Learning, 1 (1): 22-27.Shannahan, R. J., A. J. Bush, K. L. Shannahan, and W. C. Moncrief. 2017. How salesperson perceptions of customers` pro-social behaviors help drive salesperson performance. Industrial Marketing Management, 62: 36-50.Tanner Jr, J. F., M. Ahearne, T. W. Leigh, C. H. Mason, and W. C. Moncrief. 2005. CRM in sales-intensive organizations: A review and future directions. Journal of Personal Selling & Sales Management, 25 (2): 169-180.Verbeke, W., B. Dietz, and E. Verwaal. 2011. Drivers of sales performance: a contemporary meta-analysis. Have salespeople become knowledge brokers? Journal of the Academy of Marketing Science, 39: 407-428.Yin, R. K. 2012. Applications of case study research: Sage. zh_TW
