作業價值管理系統（Activity Value Management , AVM）是以作業基礎成本 制為核心，並與價值管理系統作整合，發展出企業進行管理決策時所需之資訊， 藉此提升企業的決策精準度與品質，而在管理會計領域，鮮少有文獻針對作業價 值管理系統與顧客關係管理的實務結合作說明，再加上目前大數據管理之趨勢， 顯示出以資訊導向作管理決策之重要性，因此，本研究進行個案研究，為作業價 值管理系統（Activity Value Management , AVM）與顧客關係管理的結合-以巨 量資料分析所遇到之問題，提出解決方案，且針對未來巨量資料管理能力提出建 議走向，而本研究結論簡述如下： 一、 運用 AVM 所產出之作業成本資訊，將之區分為顧客服務四大屬性，並經 由開發、處理訂單、售後服務以及行政等四項屬性，評估個案公司的作業流 程是否有成本高耗的情形，並提出改善計畫，再造個案公司之顧客服務管理 流程。 二、 以 AVM 所產出之客戶損益資訊，進行個案公司的顧客區隔政策，將外 部資料納入，兼以內部資料，找出虧損的客戶問題根源與解決之道，並強化 個案公司針對表現優良之客戶，設立員工表揚之制度，並提出進一步優化顧 客關係經營的方案，使顧客關係管理的品質提升。 三、 個案公司的通路別種類繁多，因此，為補足顧客關係管理中其通路管理 的不足，本研究建議以 AVM 產出之資訊，設計通路別客戶損益的表單，使管 理者以通路別分類進行顧客經營時，能一目了然，增加管理效率，強化 AVM 與顧客關係管理之密合程度 四、 AVM 所提供的內部資訊繁多，且能有效整合各部門的資訊，以「作業」 為細胞，使各部門間的溝通語言一致化，因此，為推行良好的巨量資料顧客 關係管理，則需從 AVM 所產出的歷史資訊分析為基礎，評估個案公司所需的 外部資料，並為未來巨量資料顧客關係管理模型之建置奠基 / Activity Value Management, which is the integration of the activity-based costing and value management, provides the information which the companies need when making business policy or strategy and improves the quality and the accuracy of decision making. In the field of management accounting, few papers discuss the integration of the activity value management and customer relationship management as well as its cases in practice. Also, big data becomes a trend and shows the importance of the data-driven decision management. Therefore, the thesis is a case study which focuses on the integration of the integration of the activity value management and customer relationship management, analyzes the problem of big data and provides the possible solutions. Besides, based on the case study, the thesis also suggests the better policy concerning big data management. And there are four main points below： 1. Through using the activity-based costing information yielded by AVM, one Taiwanese food manufacturer, the case study of the thesis, can divide their customer services costs into four attributes, which are R&D, processing order, post-sale service and administration and evaluate the cost efficiency of their procedures by these four attributes so it can revise or renew their procedures accordingly. 2. Through using the customer profitability yielded by AVM, the company can conduct their own customer segmentation, collect the related external data to find the real reason why customers bring more money or less and provide better solutions to solve the problem and strengthen the relationship with good customers. 3. Because of a variety of the channels, the thesis suggests that the company should take advantage of the information from AVM and design the customer profit form to help analyze the customers from different channels and gain the management efficiency. 4. AVM provides lots of information, use “activity” as a cell to connect different departments and integrate all information from them. Therefore, based on the historical information yielded by AVM, the company can source the connected external data, analyze the relationship between customer and the information and will develop the big data customer profitability model in the future.

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.

平衡計分卡（Balanced Scorecard,BSC）被認為是可以解決企業策略執行力不足的最佳良方，藉由與公司策略連結的策略性衡量指標，驅動企業策略之執行。而作業價值管理（Activity Value Management,AVM）為吳安妮教授經過長年對作業基礎成本制度（Activity-Based Costing,ABC）的持續研究及實務運用，進而提出的系統制度，隨著企業營運即時輸出各種回饋資訊及管理報表，確實輔助各管理階層做出營運上的各種決策。平衡計分卡與作業基礎成本制度之結合與應用，在國內外皆有相關研究，而作業價值管理此一嶄新的系統制度尚未有研究探討其與平衡計分卡之結合內容。 本研究係針對國內中小企業中一食品機械製造公司進行個案研究，伴隨個案公司的步伐導入平衡計分卡及作業價值管理，並進一步探討兩者結合後所擬定的策略性衡量指標，如何使得績效管理更有助於個案公司策略之執行，並期盼研究結果可以作為未來中小企業結合兩制度之參考。 / Balanced Scorecard (BSC) is considered the best solution to solve the lack of operating capability within enterprises. By connecting corporate strategy with strategic KPIs, BSC stimulates the operation of strategies. After years of study and practice of Activity-Based Costing (ABC), Prof. Anne Wu has developed the system of Activity Value Management (AVM). With the prompt feedback and management reports generated from corporate operation, AVM assists all kinds of decision making by lower through upper management echelons. Despite that there are domestic and international studies of combination and application of BSC and ABC, there are yet studies combine BSC with the advanced AVM system. This research is based on a case study of a medium-sized domestic food machinery manufacturing enterprise, through tracking the process of which importing both AVM and BSC; meanwhile studying the development of strategic KPIs, and how it benefits performance management which supports the operation of enterprise strategy; longing for that henceforth, the result of this study to be used as reference for small and medium-sized enterprises which combine the two systems.