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顧客利潤影響因素之實地實證研究-以某銀行法人授信戶為探討對象宋家瑜, Sung, Chia-Yu Unknown Date (has links)
企業的使命係營利,而隨著全球性的激烈競爭及資訊科技的發展,企業發現,必須能辨識目標客戶、計算顧客價值,並將有限的資源投注於目標顧客上,透過與顧客直接溝通並提供客製化的產品,才能真正提升企業獲利。
多數學術及實務研究均指出,對大多數企業而言,顧客利潤非常集中。基於收入來源、成本發生種類不同、通路選擇與所提供顧客服務層級及顧客使用資源之差異,均造成單位收入對於企業的利潤貢獻不同,進而導致顧客間利潤差異甚大。惟觀諸上述顧客利潤之影響因素,主要包括企業內部之作業及流程與企業外部之顧客屬性兩大構面,故首要之急,應先辨識顧客利潤之主要影響因素為何,藉以掌握進而發揮管理意涵。惟基於資料可取得性及資訊科技發展之限制,雖然學術及實務界對於顧客利潤影響因素之看法很多,但實證性文獻相對稀少,且多半係透過問卷方式為之。本研究透過個與案公司之合作,預期係國內外少數針對此等議題,採取實地實證(Field Empirical)之研究方式,並以複迴歸分析驗證假說之研究。
就作業及流程之複雜性而言,作業之執行次數較多或標準作業時間較長時,所消耗之資源成本較高,進而降低顧客利潤。此形成本研究之研究問題一,即在探討作業及流程之複雜性對顧客利潤之影響。
此外,就顧客屬性而言,包括:消費之產品售價、購買頻率、購買種類及購買數量均會影響顧客利潤,故深入探討顧客屬性之交易均額、產品種類及產品交叉銷售數等變數對顧客利潤之影響,此即為本研究欲探討的研究問題二。
本研究採取實地實證之研究方式,透過文獻論述、訪談結論及實地觀察,形成四個主要研究假說:
1.作業及流程之複雜性會影響顧客利潤
當作業之執行次數或標準作業時間越長,表示作業及流程越複雜,顧客利潤越低。
2.交易均額會影響顧客利潤
當顧客每日交易均額越高,預期顧客利潤越高。
3.產品數量會影響顧客利潤
當顧客選購產品數量越多,預期顧客利潤越高。
4.產品交叉銷售數會影響顧客利潤
當顧客選購產品種類增加時,預期顧客利潤越高。
本研究採取實地實證(Field Empirical)之研究方式,俾為取得深入瞭解,筆者自2000年6月至2001年5月,每週花費2至3天的時間,利用實地觀察,閱讀個案公司的文書資料、電子資料檔,透過與相關人員之訪談方式,實地進行對個案公司所屬產業、作業流程、顧客特質及產品種類進行深入瞭解。接著以2000年5月至12月法人授信戶之相關資訊,採取橫斷面迴歸分析方式進行研究。
迴歸分析結果顯示:在作業及流程之複雜性構面,支持作業及流程之複雜性對顧客利潤負相關,並進一步指出授後信管、案件維護及自動化服務係主要產生利潤之作業項目。而在顧客屬性構面,則指出交易均額及產品數量均與顧客利潤正相關,但產品交叉銷售數則與顧客利潤負相關。
分析本研究之隱含意義在於:
1.複雜性較高且會降低顧客利潤之作業項目,可藉由降低作業執行次數或縮短作業所需時間,以提高經營績效;而針對主要產生利潤之作業項目,則應透過積極的行銷策略,達成獲利成長之目標。
2.顧客交易均額與產品數量均與顧客利潤正相關,故可以採取建議顧客維持高交易均額及產品數量之策略,以提高獲利;而產品交叉銷售數,則指出既有顧客仍有潛在開發空間,值得進一步分析。
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健全的財務管理制度在經營管理上之運用─以個案企業為例游麗霞 Unknown Date (has links)
本研究主要以個案公司為例,評析該公司在經營管理策略制定、營業預算編製、投資分析、經營流程再造、作業基礎成本制度及標竿學習等方面的各項作為,並說明其效益,以提供企業建立健全財務管理制度的參考。
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醫療器材業作業基礎成本制之研究-以個案公司研發管理為案例 / A Case Study of Activity-Based Costing System for R&D Cost in Medical Devices Industry劉志平, Liu,Chih Ping Unknown Date (has links)
生技產業乃二十一世紀的十大重要產業之第一位,而台灣雄厚電子產業的發展根基,非常適合發展生物科技領域中之醫療器材產業,而電子醫療器材產品與一般電子產品最大的不同處,在於產品開發期較長,尤其在驗證與確效上的作業最為繁複,往往臨床驗證所花費的資源比實際開發設計工作更多,除少數家用電子醫療器材產品外,皆具少量多樣之產品特性,以台灣在電子產業研發技術的實力,加上業界快速應變能力,公、私部門若能投入更多資源,則產業榮景可期。
基於產業特性之不同,歷年來有許多有關作業基礎成本制產業別適用性之研究,但卻少有對醫療器材產業之適用有深入的研究。因此本研究將經由個案實例,建構與導入作業基礎成本制度,確認作業基礎成本制度是否適用於醫療器材產業,並探討醫療器材產業研發部門導入作業基礎成本制度時之相關事項。
本研究擬以國內某一上市櫃之醫療電子廠商為研究對象,以個案研究之方式,探討以下主題:
1. 作業基礎成本制度是否適用於醫療器材產業。
2. 為個案公司研發管理流程建構作業基礎成本制度。
3. 經由建構與導入作業基礎成本制度嘗試分析找出最佳動因之方法與相關應注意事項。
4. 經由建構與導入作業基礎成本制度分析動因選定與資料收集效率之間的平衡取捨。 / Biotechnology is at the apex of the top-ten industries list of the 21st century. The profound foundation of electronics in Taiwan is suitable for the development of medical equipment industry in the field of biotechnology. Long product development time is the trait that separates electronic medical products from electronics (consumer, IT ,etc) , especially, the complicated and lengthy validation and certification process. The process of clinical testing consumes more resources in comparison to actual product development and design. Except for homecare device, medical equipment is small in volume and big in diversity. In addition to R&D capability and quick response to market, Taiwan’s electronics industry will be able to achieve more if additional resources are invested.
Each industry is unique in its own way. There are many studies furnished on activity-based costing system of various industries ,but they are lacking for medical equipment industry. It is the attempt of this research to construct and introduce activity-based costing system with a case study in order to confirm whether the activity-based costing system is applicable for medical equipment industry and what the influences of activity-based costing system on medical equipment industry.
1. Whether the activity-based costing system is applicable for medical equipment industry or not?
2. Construct an activity-based costing system for R&D management procedure of the subject in this research.
3. Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system.
4. Try to analyze the balance between driver selection and data collection efficiency by constructing and introducing an activity-based costing system.
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GSM行動電話營運成本分析--結合作業基礎成本制度與IDEFO功能模式 / Operating cost analysis of GSM service provider--combination of activity based costing and IDEF0 function modeling王潤邑, Wang, J.Y. Tristan Unknown Date (has links)
電信業務的營運成本分析,首重各項業務耗用資源的合理分攤,而傳統的財務會計制度,並無法滿足此項需求,因此本文擬採用「作業基礎成本制度 (ABC, Activity Based Costing)」,來作為各項成本分攤的基礎。而有鑑於電信事業規模龐大而複雜,常造成營運流程分析的困難,本文擬採用IDEFO圖形作為分析的工具。IDEFO目前已成為美國聯邦標準FIPS 183 (Federal Information Processing Standards Publications 183),其最大的優點是適合用來描述龐大而複雜的系統,又因為IDEFO的圖形呈現皆以作業為中心,有助於我們結構化地描述以作業為中心的活動。
本文嘗試利用作業基礎成本制度與IDEFO功能模式(Function Modeling)去分析GSM行動電話業者的營運成本。綜合相關的研究結果,發現本文所提出的營運成本分析架構,確實能提供行動電話業者一套連貫而完整的分析架構,以分析實例來說,電信業者可藉由本架構分析出整個作業的成本,並能將這些成本追蹤到相關的費用會計科目,使得分析出的數據能更具成本攸關性,對於所分析出的每通平均發話成本而言,也比傳統財務會計的計算方式更加合理。
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國際物流業導入跨組織作業基礎成本制之個案研究-以某國際物流公司為例林輝倫 Unknown Date (has links)
過去,ABC著重於個別企業內資源之分配,隨著供應鏈及跨組織資訊流程受到重視,ABC的觀念將隨之延伸應用於跨組織作業中,如整體物流過程的成本計算、支援定價與產品組合等決策,並可幫助各物流公司之協調。
本研究以資訊管理的概念,研究跨組織國際物流ABC管理制度系統的規劃與設計,並以國際物流個案說明,對個案公司進行訪談,分析作業流程,並依據系統分析方法與步驟,建立企業模型並加以分析與設計,建立國際物流之作業基礎成本制資料模型架構。希望經由國際物流個案的研究來探討作業基礎成本制如何運用資訊系統的幫助,取得優勢。
目前第四方物流正在萌芽發展階段,且大多數的業者對第四方物流還不是非常清楚,但隨著物流服務需更深層次、更全面的提高服務品質,第四方物流將是未來發展的潮流,若再由各公司單打獨鬥,將不符合未來潮流。而跨組織的作業基礎成本制將提供跨組織相關成本與作業活動資訊,以期能掌握跨組織成本與作業資訊,取得跨組織之競爭優勢。
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作業價值管理(AVM)與產能管理之結合-大數據分析 / The Integration of Activity Value Management and Capacity Management-Big Data Analysis謝仲傑 Unknown Date (has links)
作業基礎成本制度(Activity-Based Costing, ABC)為現行管理會計制度中,為較多企業所採用之制度,吳安妮教授在經過多年理論與實務之研究後,將ABC制度IT系統商品化,並與許多不同的制度整合為一體,命名為「作業價值管理系統(Activitiy Value Management System,AVMS)」,藉由作業價值管理能提供管理階層正確、即時、攸關之資訊,並協助其做出較適當之管理決策。
大數據(Big Data)被許多產業所使用,藉由歷史資料與未來預測,開創了新市場與新商業模式,而大數據也結合了許多制度,例如工業4.0、物聯網等,但卻沒有與管理會計相結合之研究,本研究藉由作業價值管理與產能管理之結合進行大數據之分析,初步的將管理會計與大數據結合,並同時協助個案公司發現有關產能管理之問題,並改善之。
本研究使用個案研究法,個案公司為一民防工程與地下空間設計之公司,藉由該個案公司所處產業之產業資料、未來趨勢、競爭者資料、作業價值管理資料等,分析找出個案公司之產能管理問題,並協助個案公司解決所發現之問題以提升管理之效率。 / Activity-Based Costing (ABC) is a well-known management accounting method and used by many companies. After professor An Wu’s 30-years research, she put Activity-Based Costing into IT system and named it Activity Value Management System (AVMS). This system provides correct and immediate information for company’s manager which can help them making a good decision.
Big data Analysis is used by many industry for creating new markets and new business models. Big Data Analysis combined with many systems such as Industry 4.0 and Internet of Things (IOT), but there aren’t any integration with management accounting. In this thesis we will Integrate Activity Value Management and Capacity Management with Big Data Analysis. By doing so, this can help the company reviving and solving the problem of Capacity Management.
The thesis is a case study with a China Basement designing company. Using the industry information, future trends, Competitor information and AVM data we can not only figure out the problem of Capacity Management that the company is facing but also help the company solving them.
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顧客利潤影響因素之實地實證研究-以某個案銀行為例陳信克 Unknown Date (has links)
隨著相關管理技術之發展,準確衡量個別顧客所帶來的利潤已非難事,除此之外,亦有越來越多學者發現大多數企業之利潤其實集中於少部分客戶身上,符合80/20法則,因此本研究乃以一個案銀行內部之授信顧客資料為研究樣本,結合公司內外部相關資訊,探討影響顧客授信利潤高低之因素為何,以幫助企業有效配置行銷資源,作為企業實行客戶關係管理之參考。
在研究變數方面,本研究先針對全部樣本探討顧客交易習性、本身屬性(如年數、規模、獲利能力、成長趨勢、創新程度)、銷售人員特質等對顧客利潤之影響,嗣後再將顧客依行業別與往來期間作一區隔,探討不同行業別與往來期間之顧客利潤影響因素是否相同。
本研究研究結果顯示,顧客交叉銷售數、年數、獲利能力、成長趨勢、創新程度等皆會對顧客利潤產生影響。在短期內,僅交叉銷售會對顧客造成影響,然在中長期,除了交叉銷售數外,顧客之年數、獲利能力、成長趨勢、創新程度等皆會對顧客利潤產生影響,由此可知,在短期內,個案公司所採行之交叉銷售策略係增進顧客利潤最有效之方式,然就中長期而言,仍須考量顧客本身的屬性(如年數、規模、獲利能力、成長趨勢、創新程度)與本身銷售人員之特質,因此,就長期而言,選擇正確之顧客與培育適當的銷售人員亦為增加顧客利潤之關鍵因素。然在行業別方面,非高科技業顧客之模式並不顯著,顯示非高科技業顧客利潤影響因素可能仍受其他因素影響,值得後續研究進一步探討。 / With the development of related management technology, it’s easier for business to measure the customer profitability now. In addition, there’re more and more researchers indicate that in most company the profitability are concentrated on a few customers, which is according to the 80/20 rule. Accordingly, this research combines internal and external information from one bank in Taiwan to analyze the factors that affect the loan customer profitability in that bank. The purpose of this research is try to help business allocate marketing resources effectively, and try to provide for business as a reference to implement CRM.
In the respect of variables, at first this research tries to analyze the affection of customer trading style, customer attributes, sales person attributes to customer profitability, after that this research will try to analyze whether the affection factors are the same or not when customers are in different industry and have different transaction period.
Finally, this research has found that customer cross-selling number, year, profitability ability, growth rate, innovation degree and sales person have affection on customer profitability. In short-term period, only customer cross-selling number will affect the customer profitability, and in long-term period, in addition to customer cross-selling number, other variables like customer year, profitability ability, growth rate, innovation degree and sales person will also affect customer profitability. It indicates that in short-term period, the cross-selling strategy adopt by the research company is the best most effective way to increase customer profitability. But in long-term, selecting the right customer and training adequate sales employers are also very important factors to increase customer profitability. When taking industry into consideration, this research has found that the variables mentioned above also have affection on the customer profitability in high technology industry, but in non-high technology industry, the statistic model is not significant and could be discuss by further researches.
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實施作業基礎成本制之訂價策略研究-以軟/硬體研發設計公司為例 / Applying Activity-Based Costing System to Pricing Strategy--A Case Study for Software/Hardware R&D Design Company葛宗萍, Ko, Tzung-ping Unknown Date (has links)
台灣的高科技研發設計產業長期以來一直享有較高的競爭優勢以及令人稱羨的利潤,但近幾年來,在面對全球性競爭與快速變遷的環境下,原先具有的高品質及低開發成本的優勢有逐漸喪失的情形。而企業為了維持原有的競爭優勢,除了加緊腳步在研發技術的創新、提供服務的效率以及營運成本的控制上找出最好的方法及策略外,而如何計算產品成本,如何有效訂價,更為企業迎戰此一競局的重要考量。
由於傳統的成本制度無法滿足快速變遷的製造環境,高科技研發設計產業亟需新的方法以適時的提供相關成本資訊,做為決策之用。而作業基礎成本制度(Activity-Based Costing System, ABC)經過學術界的大力推廣及實務上不斷的經驗累積,大多認為此一制度不僅可以減少成本扭曲,更重要的是可以協助管理者進行較佳的成本控制,增加企業營運的效率,以及進一步可以輔助產品的訂價及競爭策略。
因此,本研究係以國內某高科技軟/硬體研發設計公司為研究對象,透過個案研究及作業基礎成本法之探討,分析高科技研發設計公司成本組成及影響成本活動的因素,並建立其關聯,藉此提出一套可供研發設計公司參考之成本分析架構與模式,並進而協助相關企業在產品研發及訂價方面做出最好之決策。 / The R&D design industry of Taiwan have enjoyed high competition advantages & high profit margin for a long time. But in recent year, under global competition & environment of rapid change, those advantages have lost gradually. In order to maintain the original competition advantages, enterprises need to step up the step to find out the best method and tactics in R&D innovation, service providing of high efficiency and control of operating cost. Besides, It is also the important consideration for those companies to think about how to calculate the product cost and set up the pricing strategy.
Because the traditional cost system cannot satisfy the diversified manufacturing environment, R&D design industry tremendously need a new cost method which provides decision-makers with up-to-date, complete, and reliable cost information. Activity-Based Costing System (ABC) has been approved by academic study & implemented by a lot of company. Mostly think that this system cannot merely reduce the cost to distort, the more important thing is that can help top managers to control better cost, increase the operating efficiency, and program the better pricing strategy.
This paper studies how a software/hardware design company by adopting the activity-based costing (ABC) system traces and analyze all of the cost elements associated with research & development activities. The main purpose of this study is trying to use ABC costing system to build a cost model for future application in the R&D design industry and hope this study can help relevant enterprises to make the best decision in the product development and establish the competitive pricing strategy.
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流程成本與流程績效之探討-以某製造業為例張送來, Chang, Sung Lai Unknown Date (has links)
電子零組件廠商面對產品生命週期快速的世代交替與全球化的競爭威脅,除持續進行製程改造降低成本之外,對內進行企業資源整合,對外則與供應商或協力廠商形成策略聯盟,透過關鍵企業流程之管理與改造,以提高營運效能、降低產品與服務成本,並創造企業的優勢競爭能力,以因應客戶全球運籌供貨的要求。
本研究透過企業流程資訊有機體(PWIO)分析模式,針對某電子零組件製造商,以個案研究方式分析個案公司之關鍵流程作業。就PWIO分析結果,本研究除針對各項作業提出具體的流程改進建議與呆滯存貨的分析,並建立各該流程的目標,提出具體衡量各作業流程的績效衡量指標。此外,依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡與策略地圖,以作為個案公司未來的績效管理架構基礎。
此外,本研究將PWIO模式的作業分析與作業基礎成本制度的作業概念相結合,辨識個案公司的作業中心與作業動因,並以作業對資源的耗用形式為基礎,重新分析產品別與客戶別之成本與利潤。研究結果可以提供個案公司決策者強化成本規劃與控制,以及作為改善產品利潤分析與定價作業的參考。 / Confronting an environment characterized with brisk alternations of product generation and dynamic global competition, continuous improvement in their business processes which leads to lower costs of operation and better alignment of utilization of assets and partnerships is critical for the electronic component manufacturers to survive and grow. With highly effective and efficient business processes, customer satisfaction, core competence and competitive advantages can be built on.
By an application of the PWIO approach and targeted at an electronic component manufacturer, this research analyzes three business processes crucial to the subject company. Based on results derived from the PWIO analysis, this research provides suggestions for improvements in both business processes and inventory obsolescence. A new set of process objectives are also developed to be concretely aligned with the related performance measures. In addition, a management framework built on the concepts of Balanced Scorecard and strategy map are offered to the subject company for future application.
Furthermore, via linking the practices specified in the PWIO analysis with concepts underlying the activity-based costing, this research identifies the cost drivers facilitating a further understanding on how company’s resources are consumed by individual costumer, product or process. The research findings can assist management of the subject company to have better cost planning and control, more accurate profit analysis and pricing decisions.
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應用PWIO於作業基礎成本制度資訊安排之探討-以S個案公司為例陳心澤 Unknown Date (has links)
隨著資訊科技與生產技術的大幅進步,企業經營環境產生巨大的變動。現代企業經營與過往相比較,除了必須面對全球市場競爭者外,顧客要求也日益提高,企業管理階層面對瞬息萬變的市場,如何利用企業內既有的資訊,迅速回應客戶、決定營運方向及作出對公司有利的管理決策,為管理階層須面對的管理課題。
個案公司為專業五金製造加工廠商,其產品具有產業環境快速變化、市場競爭、產品生命週期短、產品組合少量多樣等特性。公司管理階層面對此種產品特性,對於產品報價及產品成本分析資料有即時之需求,以快速回應客戶。個案公司由於資訊化程度不足,諸多管理資訊並未適當收集,因此無法有效提升管理決策之品質。
為解決個案公司所面臨之問題,需先針對其主要營運流程加以瞭解及分析,故本研究首先透過PWIO流程分析模式,辨認及描述個案公司之企業流程,且透過對作業流程的瞭解及實作分析,以其分析結果作為後續流程改善建議的基礎。由於個案公司並未完整建立產品成本及利潤資訊之蒐集制度,本研究以流程分析結果為基礎,透過對個案公司之資源耗用及成本發生情形進行分析,以瞭解個案公司資源耗用習性,並據以提出成本控制之建議。最後,本研究透過結合ABC制度的觀念,針對個案公司產品別成本資訊之收集與安排進行細部規劃,以供管理階層未來進行產品報價規劃及產品利潤分析之管理基礎,提升企業競爭力。 / The business environment has a great change with developing in information and production technology. Modern enterprises have to compete with global competitors. The request for product and service quality is increased more and more. In this dynamic environment, how management people using the existing information to respond to customers, make the beneficial decisions and decide the future development, is a very important managerial issue.
The Company specialized in providing manufacturing service of sheet metal. The product natures of the Company are dynamic alternation of the industry environment, fierce competition, short product life cycle, diversity of products and numerous purchases with low quantities. In facing these circumstances, management have to get the information about price and cost of the products immediately, and respond to customers’ needs as fast as possible. However, the management information of the Company is not properly collected, so it is hard to improve the quality of management decisions.
In order to resolve the problems, this research attempts to describe and analyze the activities of critical business processes by adopting the PWIO approach. As a result of PWIO analysis, this research concludes basic information for recommendations of business process and an analysis of obsolescence. In addition, the system for collecting product cost and profit information of the Company is not well established. Based on the result of process analysis, this research try to analyze how the resources are used in past and then provide some suggestions to enhance the cost control of the Company. Finally, this research would provide a detailed planning for management to collect cost information by ABC concept. It would provide profit analysis and be helpful for management to enhance the pricing decision for the Company. Eventually, it will improve business competition ability.
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