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.

The procedures of the study are mainly through the review on the relevant reference documents related to the subject of those have been published domestically and internationally, meanwhile to get a better understanding on the most recent development on Information Technology and its associated models which are being applied to the customer relationship management by the organizations and/or business units in the world. Then, through the investigation and review on steel industries to understand the real situations domestically and internationally, specifically to focus on the Sheng Yu Steel Co., Ltd. As an example, for which to plan the implementation of Extranet System for the improvement of Customer Relationship Management (CRM) by using Information Technology, what problems it will be faced and how is the best strategyfor this implementation. Then after the completion of the study, to make a constructive recommendation to the Sheng Yu Steel Co., Ltd as an useful reference when the Extranet system to be planned and implementedfor. In Chapter-1 ¡©Introduction¡ª¡Ato descibe the backgroud, purposes, procedures and the limitation related to the study¡Fin Chapter-2, the major is concentrate on the review and understand on the relevant documents of the subject related¡Fin Chapter-3, specifically to focus on the existing situations of the steel industries and the Sheng Yu Steel Co., Ltd. how it is the current situation to the subject issue¡Fin Chapter-4, to have further investigation on recent situations for the use of Information Technology in Sheng Yu Steel Co., Ltd. to make a recommendation for their reference whn they plan for the implementation of Extranet System for the improvement of Customer Relationship Management¡Fand finally, in Chapter-5, to describe the findings and issues for whicht to be expected to have further study in the future to come up a generalized model for which can be applied to all companies not only for steel industies but also to all conventional enpterprises as an important and valuable reference guideline.

本研究以A公司做為研究對象，探討PCB曝光設備廠商的經營策略、精實生產、企業價值管理等相關性議題。 A公司成立初期，研發半自動CCD對位UV燈泡型曝光機，以價格約歐日曝光機的1/3，曝光品質又不低於歐日產品，成功滲透台灣PCB產業，贏得大中廠客戶的好評與信心。17年期間，累計裝機台數已經超出3000台，產品遍佈於台灣、中國、泰國的主要PCB生產廠商，台、中、泰裝機比重約15%、70%、15%。 綜觀3C產品、物聯網設備、穿戴式電子產品、虛擬實境(virtual reality,VR)、無人機、汽車自動駕駛等電子產品，對PCB印刷電路板有三項重要發展趨勢，其一為Any-Layer HDI需求增加；其二為PCB板的線/線距愈趨微細小化，其程度已由50um提升至35um甚至到25um以下。其三為「水俁汞限制公約」於2020年開始實施，將全面禁用含汞之設施。 因此，對於PCB曝光設備廠商A公司而言，也面臨以下三大挑戰。其一為創新研發技術，開發高精密、高產出的DI直接成像曝光設備，並於IC產業贏得市佔率。其二為開發 UV LED 燈源型傳統曝光機，以因應2020年「水俁汞防制公約」的實施及綠能化產品之趨勢。其三為2017年如何調整經營策略突破困境，持續成長，獲取超額利潤，提升企業價值。 本研究擬透過個案研究方法，進行研究訪談，收集初級及次級資料，透過TOWS分析、五力分析、BMC九宮格圖、精實生產、企業價值管理等分析，最後總結經營策略、精實生產、企業價值三者間的相關性，彙整PCB曝光設備產業的關鍵成功因素、中長期的策略方針，做為本研究之結論與建議，提供台灣PCB曝光設備廠商的未來發展之參考。 / This research mainly take Company A as the research object to discuss the business strategy, lean production, enterprise value management and other related issues of PCB Exposure Equipment Manufacturers.At first, Company A was setup for Semi-automatic CCD alignment UV lamp-type exposure machine research and development. With the same or higher quality compared to the European and Japanese products but about 1/3 of the retail price, company A successfully penetrate Taiwan's PCB industry, winning praise and confidence from lots of customers. During the 17-year period, the cumulative total number installed has surpassed 3,000 units. Its products are located in major PCB manufacturers in Taiwan, China and Thailand. The proportion between Taiwan, China and Thailand is 15%, 70% and 15% respectively. Comprehensively looking into the evolution of the electronics industry, there are three important trends for PCB printed circuit boards of electronics products, including 3C products, IoT devices, wearable electronics, virtual reality, drones and autopilot. One is the increasing demand of Any-Layer HDI, the other is the PCB board line / line spacing requirements becoming increasingly smaller and smaller, and has to be improved from 50um to 35um or even less than 25um . Third, the launch of Minamata Convention on Mercury in 2020 will completely ban the use of mercury-containing cosmetics, coal-fired power generation and lighting fixtures. AsFor factors mentioned above, company A faces the following three challenges. One is to reserch and develop innovative technologies to produce high-precision DI direct imaging exposure equipment and gain market share in the IC industry. The other is the development of a full range of traditional UV LED exposure machines to meet the 2020 "Mercury Control Convention" implementation. Third, how to adjust business strategy in 2017 to breakthrough difficulties, sustained growth, excess profit, and enterprise value to defeat the slowdown or decline of the performance growth rate over the past five years. This study intends to conduct research interviews and collect primary and secondary materials from company A, using "Case Study Method", with the analysis of “TOWS”, "Five Forces Analysis", "Business Model Canvas", "Lean Production" and "Enterprise Value Management".Finally, "key success factors" and "medium and long-term strategic directions" were compiled for this research and providing a reference for the future development of Taiwan PCB exposure equipment manufacturers.

Project control is essential to ensure that the investment on a project is providing the intended benefits and is valuable to the customers. Previous methods offer project performance monitoring and forecasting tools, but they lack accuracy and the associated techniques omit the project financial risk (any unplanned event that has an impact on schedule and budget); the main factor of project failure. Poor project execution, and particularly failure to control and accurately forecast the project performance, may lead to increased costs, upset customers and eventually loss of market share. These gaps have been filled in this study by the development of novel models that use statistical analysis of the previous project performance, including risk evaluation techniques. The proposed models succeeded in providing remarkably improved forecasts in three project dimensions: duration, cost and resources. The robustness of the models has been verified by testing them on real projects. The results show superiority in terms of accuracy and easy application compared to any existing method, proving that the risk inclusion provides improvement compared to previous studies. The most important features of the models are: risk-based adjustment of the forecasted values, periodic and completion forecasts, statistical processing and holistic approach. The greatest advancements have been made in the cost forecast, for which the risk adjustment inclusion is examined for the first time. The resources (man-hours) forecast is another pioneer element of the proposed models. All the above provide a complete image of the project status and paint the picture of future performance. The models results are fed in a Decision Support System, which highlights the overperforming and underperforming areas of the project. This confirms the proposition that the model results can be used to initiate restorative action. The contribution of this study to the project management field is easy-to-use and accurate models, which include the financial risk and facilitate the project manager’s decisions and actions. Anticipation of the project performance, by considering the risk, can result to significant time and cost savings, crucial for project success.

Fehlendes Vertrauen des Mitarbeiters (Vertrauensgeber) in das Unternehmen (Vertrauensnehmer) können u.a. zu erhöhten Kontrollkosten oder einer höheren Wechselneigung führen. Dies führt zu negative Implikationen für das Unternehmen und begründet Investitionsbedarf. Als theoretisches Rahmenwerk für diese Herleitung dient die ökonomische Ethik. Das Unternehmen hat die Möglichkeit in die eigene Vertrauenswürdigkeit zu investieren und ist bemüht, entsprechende Signale dem Mitarbeiter zu senden. Beide Akteure sind mittels verschiedener Charakteristika zu beschreiben: Der Mitarbeiter ist u.a. verletzlich, da sein Vertrauen mit Risiko behaftet ist und er verbindet Erwartungen mit seinem Vertrauen. Das Unternehmen sieht sich mit situativen Konflikten konfrontiert, weil es die Verletzlichkeit zum eigenen Vorteil ausnutzen kann. Es stellt sich die Frage der glaubwürdigen Selbstbindung – also die Frage, wie das Unternehmen dem Mitarbeiter seine Vertrauenswürdigkeit signalisieren kann. Es wird ein Referenzmodell entwickelt, das zeigt, dass das Wertesystem und Regeln ausschlaggebend sind, da sie den Handlungsrahmen des Unternehmens definieren. Kodizes oder andere externe Mechanismen können die interne Selbstbindung extern verstärken. Das Referenzmodell wird angewandt auf das vertriebliche Bonussystem im Retailbanking.:1 Einleitung 1.1 Einführung 1.2 Problemstellung 1.3 Ziele und Aufbau der Arbeit 2 Theoretische Grundlagen 2.1 Die ökonomische Ethik 2.1.1 Goldene Regel 2.1.2 Praktischer Syllogismus 2.1.3 Dilemma-Strukturen 2.1.4 Der unparteiische Beobachter 2.1.5 Spielzüge, -regeln und -verständnis 2.2 Handlungsakteure 3 Das Konzept „Vertrauen“ und seine Bedeutung 3.1 Vertrauen 3.1.1 Definition des Begriffs „Vertrauen“ 3.1.2 Formen des Vertrauens 3.1.3 Verwandte Konzepte 3.1.4 Vertrauenswürdigkeit 3.1.5 Vertrauensverlust – das Konzept der relevanten Inkonsistenzen 3.2 Die Akteure – Vertrauensgeber und –nehmer 3.3 Der Vertrauensprozess 3.4 Die Ökonomie des Vertrauens 3.4.1 Vorteile eines Vertrauensverhältnisses 3.4.2 Auswirkungen eines Vertrauensverlustes 3.5 Zwischenfazit: Vertrauen und Vertrauenswürdigkeit 4 Investitionen in die Vertrauenswürdigkeit – das Referenzmodell 4.1 Das Modell der kommunizierten, freiwilligen Selbstbindung 4.2 Von der Intention zur Kompetenz innerhalb des Unternehmens 4.2.1 Das Spielverständnis: Grundwerte formulieren 4.2.2 Die Spielregeln: Regeln und Prozesse aufstellen 4.2.3 Spielzüge: Handeln und führen 4.3 Selbstbindung durch externe Bedingungen 4.4 Kommunikation der freiwilligen Selbstbindung 4.5 Sanktionen 4.6 Zwischenfazit: Management von Vertrauenswürdigkeit 4.7 Organisatorische Verankerung 4.7.1 Möglichkeiten der Organisation 4.7.1.1 Implizit-kollektive Formen 4.7.1.2 Implizit-individuelle Formen 4.7.1.3 Explizit-kollektive Formen 4.7.1.4 Explizit-individuelle Formen 4.7.2 Zwischenfazit: Organisation von Vertrauen(swürdigkeit) 5 Das vertriebliche Bonussystem im Retailbanking als Beispiel für kommunizierte, freiwillige Selbstbindung 5.1 Die Bedeutung von Mitarbeitervertrauen in Banken 5.2 Das Vorgehen 5.3 Definition des Anwendungsbereichs 5.3.1 Retailbanking – Vertrieb 5.3.2 Kulturelle Eingrenzung 5.4 Bonussysteme 5.4.1 Definition und Funktion von Bonussystemen 5.4.2 Problemfelder: Dysfunktionen und Fehlanreize 5.4.3 Zwiespältigkeit von Bonussystemen 5.5 Interne Selbstbindung in der variablen Vergütung 5.5.1 Anforderungen an ein wertebasiertes, ethisches Bonussystem 5.5.2 Internationale Vorgaben und nationale Regeln 5.5.3 Mögliche Maßnahmen und Instrumente 5.5.4 Formen der externen Selbstbindung in der variablen Vergütung 5.6 Zwischenfazit: Handlungsempfehlungen für die Umsetzung 6 Zusammenfassung und Fazit 6.1 Zusammenfassung der Ergebnisse 6.2 Zusammenfassung aus Sicht der ökonomischen Ethik 6.3 Implikationen für Unternehmen 6.4 Implikationen für Führungskräfte 6.5 Implikationen für Mitarbeiter 6.6 Ausblick Appendix I: Leitbilder deutscher Retailbanken Appendix II: Kurzfassung „Leitbild für verantwortliches Handeln in der Wirtschaft“ Appendix III: Internationale Vorgaben für Vergütungssysteme Appendix IV: Nationale Regeln und Gesetze für Vergütungssysteme Appendix V: Kernbotschaften der ethischen Fundierung von Management-Vergütungen in der Kreditwirtschaft Literaturverzeichnis