學術產出-Theses
Article View/Open
Publication Export
-
題名 作業價值管理(AVM)應用於產能及訂單管理： 以M金屬表面處理公司為例
Applying Activity Value Management to Capacity and Order Managment – A Case Study of M Metal Surface Treatment Company作者 陳怡潔
Tan, Jing-Jing貢獻者 黃政仁
Huang, Cheng-Jen
陳怡潔
Tan, Jing-Jing關鍵詞 產能管理
訂單管理
作業價值管理
作業基礎成本制度
Capacity Management
Order Management
Activity Value Management
Activity-Based Costing日期 2023 上傳時間 1-Sep-2023 14:39:47 (UTC+8) 摘要 本研究旨在探討作業價值管理（AVM）於中小企業產能及訂單管理的影響及效益，並以M金屬表面處理公司為個案研究對象。研究方法主要採用個案研究法，分析AVM對產能管理和訂單管理決策的影響因素，以及實施AVM後所帶來的影響和效益。研究結果顯示，AVM提供包括產能、成本、隱藏成本、資金成本和風險成本等全面且具有因果關係的資訊，幫助管理者做出最佳的產能決策方案。此外，AVM還能解決訂單管理中的生產效率和成本問題。AVM的精確計算能夠提供每個作業細項的成本和利潤資訊，幫助企業制定合理的管理決策，避免生產效率下降和成本上升的問題。研究結果進一步顯示，AVM的導入不僅有助於個案公司實現產能管理的靈活性，突破瓶頸問題，還能提供全面且具有因果關係的資訊，幫助企業找出潛力客戶或產品。最後，AVM系統還能有效增加生產線的靈活性，快速調整生產排程。
This study aims to investigate the impact and benefits of Activity Value Management (AVM) on capacity and order management in small and medium-sized enterprises (SMEs), with a specific focus on M Metal Surface Treatment Company as the case study. The research analyzes the factors influencing capacity management and order management decisions under AVM and examine the resulting impact and benefits of AVM implementation. The findings of this study demonstrate that the innovative theories and four modules of AVM can assist managers in integrating various relevant information, analyzing resource utilization and cost situations, and thereby improving capacity. AVM can address production efficiency and cost issues in order management. The precise calculations of AVM provide cost and profit information for each operational detail, assisting businesses in making informed management decisions and avoiding declines in production efficiency and cost escalations. The research results further indicate that the implementation of AVM not only contributes to the flexibility of capacity management and overcoming bottlenecks in the case company but also provides comprehensive and causal information to help identify potential customers or products in order management. Finally, the AVM system effectively enhances the flexibility of production lines and facilitates swift adjustments to production scheduling.參考文獻 台灣工業文化資產網，2009 ，半導體業發展https://iht.nstm.gov.tw/form/index1.asp?m=2&m1=3&m2=75&gp=21&id=2 ，搜尋日期 2023 年 6 月 4 日任賢旺與歐陽海華，2015 ，生產訂單運作方式與變更管理，臺北市 : 憲業企管顧問。吳安妮，2022 ，打破中小企業三大成本迷思，臺北市：遠見天下文化。吳安妮，2021 ，企業策略的終極答案：用「作業價值管理 AVM 」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」（最新修訂版），台灣 : 臉譜。範哲豪、劉美君、楊啟鑫、彭茂榮與江柏風，2018 2017 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、彭茂榮與江柏風，2019 2018 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、彭茂榮、江柏風與黃慧修，2020 2019 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、江柏風、黃慧修與彭茂榮，2021 2020 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK黃慧修、鍾淑婷、楊啟鑫、江柏風、劉美君、李佳蓁與範哲豪，2022 2021 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK陳仲宜，2019 2018 年金屬表面處理產業現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2020 2019 年金屬表面處理產業現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2021 2020 年金屬表面處理產業發展現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2022 2021 年表面處理產業發展概況分析，高雄，臺灣： MII 金屬情報網。陳仲宜，2023 2022 年表面處理產業發展概況分析，高雄，臺灣： MII 金屬情報網。經濟部中小企業處，2021 2021 年中小企業白皮書 : 經濟部中小企業處： 276 。Aqlan, F., A. Ahmed, O. Ashour, A. Shamsan, and M. M. Hamasha. 2017. An A pproachFor Rush Order Acceptance Decisions Using Simulation And Multi attribute Utility T heory . European J ournal O f Industrial Engineering 11 (5):613 630.Bakke, N.A., and R. Hellberg. 1993. The Challenges Of Capacity Planning.International Journal O f Production Economics 30:243 264.Bechte, W. 1988. Theory And Practice Of Load oriented Manufacturing C ontrol . TheInternational Journal O f Production Research, 26(3), 375 395.Bowman, E. H. 1963. Consistency And Optimality In Managerial Decision Making.Management Science, 9(2), 310 321.Chervany, N.L., & Dickson, G. W. 1974. An Experimental E valuation Of InformationOverload In A Production Environment. Management Science, 2 0(10), 1335 1344.Christensen, L. F., and D. Sharp. 1993. How ABC Can Add Value To Decision Making .Strategic Finance 74 (11):38.Cooper, R., and R. S. Kaplan. 1992. Activity based Systems: Measuring The Costs OfResource Usage . Accounting Horizons 6 (3):1 13.Ebert, R. J. (1976).Aggregate Planning With Learning Curve Productivity.Management Science, 23(2), 171 182.Eppen, G. D., Gould, F. J., & Pashigian, B. P. (1969).Extensions Of The PlanningHorizon Theorem In The Dynamic Lot size Model . Management Science, 15(5),268 277.Federgruen, A., & Tzur, M. (1991).A Simple Forward Algorithm To Solve GeneralDynamic Lot Sizing Models With N Periods In 0 (n log n) Or 0 (n) Time.Management Science, 37(8), 909 925.Hendry, L. C. 2010. Product Customisation: An Empirical Study Of Competitive Advantage And Repeat Business . International Journal Of Production Research 48(13):3845 3865.Hendry, L. C., and B. Kingsman. 1989. Production Planning Systems And TheirApplicability To Make To Order Companies. European Journal Of Operationalresearch 40 (1):1 15.Hertenstein, J. H., L. Polutnik, and C. McNair. 2006. Capacity Cost Measures And Decisions: Two Field Studies. Journal Of Corporate Accounting & Finance 17(3):63 78.Jodlbauer, H.,and S. Strasser. 2019. Capacity driven Production Planning Computers In Industry 113:103126.Johnson, T. H., & Kaplan, R. S. (1987). Relevance Lost: The Rise And F all Of Management A ccounting.Khoshnevis, B., & Wolfe, P. M. (1983). An Aggregate Production Planning ModelIncorporating Dynamic Productivity: Part I. Model Development. AIIETransactions, 15(2), 111 118.Khoshnevis, B., & Wolfe, P. M. (1983). An Aggregate Production Planning ModelIncorporating Dynamic Productivity: P art II. Solution Methodology And Analysis . AIIE Transactions, 15(4), 283 291.Kingsman, B. G., Tatsiopoulos, I. P., & Hendry, L. C. 1989. A Structural MethodologyF or Managing Manufacturing Lead Times In Make To Order Companies. European Journal Of Operational Research, 40(2), 196 209.Kitsantas, T., A. Vazakidis, and C. Stefanou. 2020.Integrating Activity Based Costing(ABC) With Enterprise Resource Planning (ERP) F or Effective Management: ALiterature review.Kumar, N., and D. Mahto. 2013. Current Trends Of Application Of Activity BasedCosting (ABC): A R eview. Global Journal of Management and Business ResearchAccounting and Auditing 13 (3).Kunath, M., and H. Winkler. 2019.Usability Of Information Systems To Support Decision Making In The Order Management Process. Procedia CIRP 81:322 327.Leitch, R. A. (1974). Marketing Strategy And The Optimal Production Schedule.Management Science, 21(3), 302 312.McNair, C. J. 1994. The Hidden Costs Of Capacity. Journal of Cost Management Spring.McNair, C. J., & Vangermeersch, R. (1998). Total Capacity Management: OptimizingAt The Operational, Tactical, And Strategic Levels . CRCTatsiopoulos, I. P. 1983. Manufacturing Lead times: A Key Control Factor F or T heProduction/Marketing Integration In Small Component Manufacturing Firms. Efficiency O f Manufacturing Systems:271 280.Thomas, J. (1971). Linear Programming Models F or Production Advertising Decisions . Management Science, 17(8), B 474.Scapens, R. W. 2004. Doing Case Study Research. The Real Life Guide To Accounting Research: 257 279.Stevenson, W. J. 2021. Operations Management . McGraw Hill Education.Tenhiälä, A. A., and M. Ketokivi. 2012. Order Management In The Customization‐R esponsiveness Squeeze . Decision Sciences 43 (1):173 206.Thomas, L. J., and J. O. McClain. 1993. An Overview Of Production Planning. Handbooks In Operations Research And Management Science 4:333 370.Trzyna, D., A. Kuyumcu, and H. Lödding. 2012. Throughput Time Characteristics OfRush Orders And Their Impact On Standard Orders . Procedia CIRP 3:311 316.Wagner, H. M., & Whitin, T. M. (1958). Dynamic Version Of The Economic Lot SizeModel . Management Science, 5(1), 89 96.Wu, M. C., and S. Chen. 1997. A Multiple Criteria Decision Making Model ForJustifying The Acceptance Of Rush Orders . Production Planning & Control 8(8):753 761 描述 碩士
國立政治大學
會計學系
109353043資料來源 http://thesis.lib.nccu.edu.tw/record/#G0109353043 資料類型 thesis dc.contributor.advisor 黃政仁 zh_TW dc.contributor.advisor Huang, Cheng-Jen en_US dc.contributor.author (Authors) 陳怡潔 zh_TW dc.contributor.author (Authors) Tan, Jing-Jing en_US dc.creator (作者) 陳怡潔 zh_TW dc.creator (作者) Tan, Jing-Jing en_US dc.date (日期) 2023 en_US dc.date.accessioned 1-Sep-2023 14:39:47 (UTC+8) - dc.date.available 1-Sep-2023 14:39:47 (UTC+8) - dc.date.issued (上傳時間) 1-Sep-2023 14:39:47 (UTC+8) - dc.identifier (Other Identifiers) G0109353043 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/146823 - 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) 109353043 zh_TW dc.description.abstract (摘要) 本研究旨在探討作業價值管理（AVM）於中小企業產能及訂單管理的影響及效益，並以M金屬表面處理公司為個案研究對象。研究方法主要採用個案研究法，分析AVM對產能管理和訂單管理決策的影響因素，以及實施AVM後所帶來的影響和效益。研究結果顯示，AVM提供包括產能、成本、隱藏成本、資金成本和風險成本等全面且具有因果關係的資訊，幫助管理者做出最佳的產能決策方案。此外，AVM還能解決訂單管理中的生產效率和成本問題。AVM的精確計算能夠提供每個作業細項的成本和利潤資訊，幫助企業制定合理的管理決策，避免生產效率下降和成本上升的問題。研究結果進一步顯示，AVM的導入不僅有助於個案公司實現產能管理的靈活性，突破瓶頸問題，還能提供全面且具有因果關係的資訊，幫助企業找出潛力客戶或產品。最後，AVM系統還能有效增加生產線的靈活性，快速調整生產排程。 zh_TW dc.description.abstract (摘要) This study aims to investigate the impact and benefits of Activity Value Management (AVM) on capacity and order management in small and medium-sized enterprises (SMEs), with a specific focus on M Metal Surface Treatment Company as the case study. The research analyzes the factors influencing capacity management and order management decisions under AVM and examine the resulting impact and benefits of AVM implementation. The findings of this study demonstrate that the innovative theories and four modules of AVM can assist managers in integrating various relevant information, analyzing resource utilization and cost situations, and thereby improving capacity. AVM can address production efficiency and cost issues in order management. The precise calculations of AVM provide cost and profit information for each operational detail, assisting businesses in making informed management decisions and avoiding declines in production efficiency and cost escalations. The research results further indicate that the implementation of AVM not only contributes to the flexibility of capacity management and overcoming bottlenecks in the case company but also provides comprehensive and causal information to help identify potential customers or products in order management. Finally, the AVM system effectively enhances the flexibility of production lines and facilitates swift adjustments to production scheduling. en_US dc.description.tableofcontents 第壹章 緒論 8第一節 研究動機與目的 8第二節 研究問題 9第三節 論文架構 11第貳章 文獻探討 13第一節 AVM奥 ABC相關之文獻探討 13第二節 產能管理相關之文獻探討 18第三節 訂單管理相關之文欳探討 27第四節 研究廷伸 33第参章 研究方法 34第一節 個案研究法 34第二節 研究方法36第肆章 產業與公司介紹 38第一節 電子業之簡介與現狀 38第二節 金屬表面加工產業介紹 40第三節 個案公司介紹 42第伍章 管理現狀與作業價值管理導入 45第一節個案公司之管理現況 45第二節 作業價值管理導入之流程 49第陸章 作業價值管理之實施結果 61第一節 AVM 與產能管理之結合 61第二節AVM 典訂單管理之結合 70第三節 訪談結果 73第柒章 结論與建議 79第一節 研究結論 79第二節 對個案公司之建議與對未來之研究方向 80第三節 研究限制 82參考文獻 83 zh_TW dc.format.extent 3015969 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0109353043 en_US dc.subject (關鍵詞) 產能管理 zh_TW dc.subject (關鍵詞) 訂單管理 zh_TW dc.subject (關鍵詞) 作業價值管理 zh_TW dc.subject (關鍵詞) 作業基礎成本制度 zh_TW dc.subject (關鍵詞) Capacity Management en_US dc.subject (關鍵詞) Order Management en_US dc.subject (關鍵詞) Activity Value Management en_US dc.subject (關鍵詞) Activity-Based Costing en_US dc.title (題名) 作業價值管理(AVM)應用於產能及訂單管理： 以M金屬表面處理公司為例 zh_TW dc.title (題名) Applying Activity Value Management to Capacity and Order Managment – A Case Study of M Metal Surface Treatment Company en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 台灣工業文化資產網，2009 ，半導體業發展https://iht.nstm.gov.tw/form/index1.asp?m=2&m1=3&m2=75&gp=21&id=2 ，搜尋日期 2023 年 6 月 4 日任賢旺與歐陽海華，2015 ，生產訂單運作方式與變更管理，臺北市 : 憲業企管顧問。吳安妮，2022 ，打破中小企業三大成本迷思，臺北市：遠見天下文化。吳安妮，2021 ，企業策略的終極答案：用「作業價值管理 AVM 」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」（最新修訂版），台灣 : 臉譜。範哲豪、劉美君、楊啟鑫、彭茂榮與江柏風，2018 2017 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、彭茂榮與江柏風，2019 2018 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、彭茂榮、江柏風與黃慧修，2020 2019 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK範哲豪、劉美君、楊啟鑫、江柏風、黃慧修與彭茂榮，2021 2020 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK黃慧修、鍾淑婷、楊啟鑫、江柏風、劉美君、李佳蓁與範哲豪，2022 2021 年第四季及全年我國半導體產業回顧與展望，臺北，臺灣：工研院 IEK陳仲宜，2019 2018 年金屬表面處理產業現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2020 2019 年金屬表面處理產業現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2021 2020 年金屬表面處理產業發展現況與趨勢，高雄，臺灣： MII 金屬情報網。陳仲宜，2022 2021 年表面處理產業發展概況分析，高雄，臺灣： MII 金屬情報網。陳仲宜，2023 2022 年表面處理產業發展概況分析，高雄，臺灣： MII 金屬情報網。經濟部中小企業處，2021 2021 年中小企業白皮書 : 經濟部中小企業處： 276 。Aqlan, F., A. Ahmed, O. Ashour, A. Shamsan, and M. M. Hamasha. 2017. An A pproachFor Rush Order Acceptance Decisions Using Simulation And Multi attribute Utility T heory . European J ournal O f Industrial Engineering 11 (5):613 630.Bakke, N.A., and R. Hellberg. 1993. The Challenges Of Capacity Planning.International Journal O f Production Economics 30:243 264.Bechte, W. 1988. Theory And Practice Of Load oriented Manufacturing C ontrol . TheInternational Journal O f Production Research, 26(3), 375 395.Bowman, E. H. 1963. Consistency And Optimality In Managerial Decision Making.Management Science, 9(2), 310 321.Chervany, N.L., & Dickson, G. W. 1974. An Experimental E valuation Of InformationOverload In A Production Environment. Management Science, 2 0(10), 1335 1344.Christensen, L. F., and D. Sharp. 1993. How ABC Can Add Value To Decision Making .Strategic Finance 74 (11):38.Cooper, R., and R. S. Kaplan. 1992. Activity based Systems: Measuring The Costs OfResource Usage . Accounting Horizons 6 (3):1 13.Ebert, R. J. (1976).Aggregate Planning With Learning Curve Productivity.Management Science, 23(2), 171 182.Eppen, G. D., Gould, F. J., & Pashigian, B. P. (1969).Extensions Of The PlanningHorizon Theorem In The Dynamic Lot size Model . Management Science, 15(5),268 277.Federgruen, A., & Tzur, M. (1991).A Simple Forward Algorithm To Solve GeneralDynamic Lot Sizing Models With N Periods In 0 (n log n) Or 0 (n) Time.Management Science, 37(8), 909 925.Hendry, L. C. 2010. Product Customisation: An Empirical Study Of Competitive Advantage And Repeat Business . International Journal Of Production Research 48(13):3845 3865.Hendry, L. C., and B. Kingsman. 1989. Production Planning Systems And TheirApplicability To Make To Order Companies. European Journal Of Operationalresearch 40 (1):1 15.Hertenstein, J. H., L. Polutnik, and C. McNair. 2006. Capacity Cost Measures And Decisions: Two Field Studies. Journal Of Corporate Accounting & Finance 17(3):63 78.Jodlbauer, H.,and S. Strasser. 2019. Capacity driven Production Planning Computers In Industry 113:103126.Johnson, T. H., & Kaplan, R. S. (1987). Relevance Lost: The Rise And F all Of Management A ccounting.Khoshnevis, B., & Wolfe, P. M. (1983). An Aggregate Production Planning ModelIncorporating Dynamic Productivity: Part I. Model Development. AIIETransactions, 15(2), 111 118.Khoshnevis, B., & Wolfe, P. M. (1983). An Aggregate Production Planning ModelIncorporating Dynamic Productivity: P art II. Solution Methodology And Analysis . AIIE Transactions, 15(4), 283 291.Kingsman, B. G., Tatsiopoulos, I. P., & Hendry, L. C. 1989. A Structural MethodologyF or Managing Manufacturing Lead Times In Make To Order Companies. European Journal Of Operational Research, 40(2), 196 209.Kitsantas, T., A. Vazakidis, and C. Stefanou. 2020.Integrating Activity Based Costing(ABC) With Enterprise Resource Planning (ERP) F or Effective Management: ALiterature review.Kumar, N., and D. Mahto. 2013. Current Trends Of Application Of Activity BasedCosting (ABC): A R eview. Global Journal of Management and Business ResearchAccounting and Auditing 13 (3).Kunath, M., and H. Winkler. 2019.Usability Of Information Systems To Support Decision Making In The Order Management Process. Procedia CIRP 81:322 327.Leitch, R. A. (1974). Marketing Strategy And The Optimal Production Schedule.Management Science, 21(3), 302 312.McNair, C. J. 1994. The Hidden Costs Of Capacity. Journal of Cost Management Spring.McNair, C. J., & Vangermeersch, R. (1998). Total Capacity Management: OptimizingAt The Operational, Tactical, And Strategic Levels . CRCTatsiopoulos, I. P. 1983. Manufacturing Lead times: A Key Control Factor F or T heProduction/Marketing Integration In Small Component Manufacturing Firms. Efficiency O f Manufacturing Systems:271 280.Thomas, J. (1971). Linear Programming Models F or Production Advertising Decisions . Management Science, 17(8), B 474.Scapens, R. W. 2004. Doing Case Study Research. The Real Life Guide To Accounting Research: 257 279.Stevenson, W. J. 2021. Operations Management . McGraw Hill Education.Tenhiälä, A. A., and M. Ketokivi. 2012. Order Management In The Customization‐R esponsiveness Squeeze . Decision Sciences 43 (1):173 206.Thomas, L. J., and J. O. McClain. 1993. An Overview Of Production Planning. Handbooks In Operations Research And Management Science 4:333 370.Trzyna, D., A. Kuyumcu, and H. Lödding. 2012. Throughput Time Characteristics OfRush Orders And Their Impact On Standard Orders . Procedia CIRP 3:311 316.Wagner, H. M., & Whitin, T. M. (1958). Dynamic Version Of The Economic Lot SizeModel . Management Science, 5(1), 89 96.Wu, M. C., and S. Chen. 1997. A Multiple Criteria Decision Making Model ForJustifying The Acceptance Of Rush Orders . Production Planning & Control 8(8):753 761 zh_TW
