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.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0103353036 |
| Creators | 謝仲傑 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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