Please use this identifier to cite or link to this item: http://hdl.handle.net/11455/98045
標題: 以作業基礎管理制度提升企業價值之研究:以M公司為例
The Use of Activity-Based Management System in Improving Firm Value: A Case Study of M Company
作者: 林昀蓁
Yun-Chen Lin
關鍵字: 作業基礎成本制;作業基礎管理;作業價值管理;獲利能力;電腦控制;Activity-Based Costing;Activity-Based Management;activity value management;profitability;computer-control system
引用: 1. 王茂源與何正得,2010,作業基礎成本制度在訂價決策中的運用─以鋼鐵業Y公司為例,工程科技與教育學刊,第七卷第五期。 2. 呂雅萍,2006,以廻歸與灰關聯決定作業基礎成本最適成本動因之應用性比較,樹德科技大學經營管理研究所碩士論文。 3. 吳安妮,1999,實施作業制成本管理制度(ABC及ABM)之省思,會計研究月刊。 4. 吳安妮,2017,以成本打破中小企業三大成本迷思-作業價值管理實戰,哈佛商業評論2017年6月號。 5. 吳安妮,2018, AVM誕生:以管理創新提升獲利,中小企業財報問題最佳解決方案,哈佛商業評論2018年7月號。 6. 馬如龍,2016,運用作業基礎成本法進行分析及獲以 Y公司為例,國立交通大學管理學院運輸物流碩士論文。 7. 郭倉義,張瑞當,沈文華與林文豪,2008,中華管理評論國際學報。 8. 尚宏會計師事務所,2012,作業成本管理制度(Activity-Based Cost Management)。 9. 倪育煌,2006,應用商業智慧架構於作業基礎管理之研究-以精密鍛鑄業為例,東海大學工業工程與經營資訊研究所碩士論文。 10. 費鴻泰與王怡心,2004,成本會計,三民書局。 11. 葉金成、林谷峻、孔繁華與謝宜樺,2015,成本會計學-強調管理。 12. 葉振修,2012,台灣工具機關鍵零組件廠商,東海大學管理碩士在職專班碩士論文。 13. 楊德華,2006,台灣工具機產業的回顧與展望,台灣機械同業工會機械資訊第592期。 14. 劉順仁,2014,作業基礎成本制管理會計之成本分名師一堂課,經理人月刊56期。 15. 鄭明志,2002,成本分析與作業改善,國防大學財務管理資源研究所碩士學位論文。 16. Kaplan, Robert S., and H. Thomas Johnson, 1987, Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. 17. Mecimore, C. D., and Bell, A. T, 1995, Management Accounting. 18. STEFANOS K. MITAKIDIS , 2006, The implementation of an integrated Activity-Based Costing (ABC) and Balanced Scorecard (BSC) System as a Strategic Management Tool: A Case Study in a Greek Manufacturing Company, A dissertation submitted in partial fulfilment of the requirements of the degree of Master of Science 19. Robin Cooper and Robert S. Kaplan, 1988, How Cost Accounting Distorts Product Costs,' Management Accounting. 20. Turney, P. B. B, 1991, How Activity-Based Costing Helps Reduce Cost. Journal of Cost Management. 21. Witherite, J. , and Kim, I. ,2006,Implementing activity-based costing in the banking industry.
摘要: 
本研究以電腦控制系統之M個案公司為研究對象,該公司為跨國企業集團公司,因目前採用傳統會計制度,很難提供給管理者確切的成本數字及獲利數字。此外,業務在開發市場訂單時,若客戶因訂單數量增加時要求進行降價,亦缺乏具體依據提出合理售價以確保企業獲利。因此,本研究導入「作業基礎成本制」(Activity-Based Costing ,簡稱ABC),將作業活動成本統合,以表達出個別產品真實的成本與利潤數字,並透過作業基礎管理(Activity-Based Management,簡稱ABM) 提供企業在生產過程及市場策略上的決策方向,以協助個案公司經由產品及顧客服務的改善,達到提升公司價值的目標

This research took M case company of computer-control system as the research subject. This company is an international conglomerate company and has the difficulty in providing the managers with the precise cost figures and profit-making figures due to the adoption of the traditional accounting system. Besides, during the process of developing market orders, if the clients require decreasing the price for its increased orders, there is also no specific basis to put forward the reasonable selling price to guarantee the enterprise to make a profit. Therefore, this research used Activity-Based Costing system to integrate the activities and costs to express the real cost and profit figures of individual products and provide enterprises with the decision direction in production process and market strategy through Activity-Based Management system, so as to assist the case company to improve the product and customer service to achieve the purpose of enhancing the corporate value.
URI: http://hdl.handle.net/11455/98045
Rights: 同意授權瀏覽/列印電子全文服務,2021-08-23起公開。
Appears in Collections:高階經理人碩士在職專班

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