| dc.contributor.advisor | 黃政仁 | zh_TW |
| dc.contributor.advisor | Huang, Jheng-Ren | en_US |
| dc.contributor.author (Authors) | 李汶珈 | zh_TW |
| dc.contributor.author (Authors) | Lee, Wen-Chia | en_US |
| dc.creator (作者) | 李汶珈 | zh_TW |
| dc.creator (作者) | Lee, Wen-Chia | en_US |
| dc.date (日期) | 2023 | en_US |
| dc.date.accessioned | 2-Aug-2023 13:28:55 (UTC+8) | - |
| dc.date.available | 2-Aug-2023 13:28:55 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-Aug-2023 13:28:55 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0110353112 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/146414 | - |
| 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) | 110353112 | zh_TW |
| dc.description.abstract (摘要) | 結合作業價值管理系統（Activity Value Management，簡稱 AVM）與策略成本管理，本研究從策略面、營運面及政策面探討個案公司之各項管理議題，包括策略面之產品管理及顧客管理；營運面之資源管理、產能管理及顧客服務管理；政策面之績效管理及預算管理。與公司決策者進行深入訪談，了解其願景及短中長期之營運目標，同時，本研究蒐集報價單、進貨單等資料導入AVM系統，透過分析報表與上述管理議題相互對應，提供建議和分析結果。此外，本研究透過AVM得出的產品總成本，考量公司之訂價策略和決策者之觀點將產品區分為客製化、標準化及顧客關係經營三種類型，擬定預期成本加成率後，計算各項產品之最適訂價，提供一套訂價方式，使個案公司在未來訂價時能有所依循。 | zh_TW |
| dc.description.abstract (摘要) | By integrating the concept of Activity Value Management (AVM) and Strategic Cost Management, this study explores various management issues of the case company from strategic, operational, and policy perspectives. These include product management and customer management from a strategic aspect, resource management, capacity management, and customer service management from an operational aspect, also performance management and budget management from a policy aspect. In-depth Interviews with company decision-makers is conducted to understand the company’s vision and goals. This study also collect data such as quotations and purchase orders and input these into the AVM system. The analysis results are analyzed and used to provide recommendations and insights corresponding to the aforementioned management issues.Furthermore, considering the total cost of products obtained through AVM, this study differentiates products into three types: customized, standardized, and customer relationship-based, taking into account the company`s pricing strategy and decision-makers` perspectives. By determining the expected cost markup rate, the optimal pricing for each product is calculated, provides a pricing framework for the case company to follow in future pricing decisions. | en_US |
| dc.description.tableofcontents | 摘要 iAbstract ii目錄 iii圖目錄 v表目錄 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 6第貳章 文獻探討 7第一節 作業基礎成本制之相關文獻 7第二節 策略成本管理之相關文獻 13第三節 訂價策略之相關文獻 20第四節 研究之延伸 24第參章 研究方法 25第一節 個案研究方法 25第二節 研究流程 28第三節 AVM系統導入步驟 30第肆章 個案公司介紹 32第一節 家具製造業及產品設計業介紹 32第二節 個案公司簡介 35第伍章 個案導入AVM之流程與四大模組 37第一節 確認管理議題與作業標的之間的關係 37第二節 AVM四大模組設計 39第陸章 研究分析 46第一節 AVM與策略成本管理議題之整合 46第二節 最適訂價決策之結果 61第三節 深入訪談結果 67第柒章 結論與建議 72第一節 研究結論 72第二節 研究建議 74第三節 研究限制 76參考文獻 77 | zh_TW |
| dc.format.extent | 1066946 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0110353112 | en_US |
| dc.subject (關鍵詞) | 作業價值管理 | zh_TW |
| dc.subject (關鍵詞) | 策略成本管理 | zh_TW |
| dc.subject (關鍵詞) | 訂價策略 | zh_TW |
| dc.subject (關鍵詞) | Activity Value Management | en_US |
| dc.subject (關鍵詞) | Strategic Cost Management | en_US |
| dc.subject (關鍵詞) | Pricing Strategy | en_US |
| dc.title (題名) | 作業價值管理(AVM)在策略成本管理議題 之運用-以C家具製造業為例 | zh_TW |
| dc.title (題名) | The Application of Activity Value Management on Strategic Cost Management-A Case Study of C Furniture Machinery Manufacturer | en_US |
| dc.type (資料類型) | thesis | en_US |
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