| 摘要: | 面對競爭的電信市場，資費削價競爭一直影響電信業者獲利表現。電信產業的另一個變化是來自網際網路 OTT 的線上服務競爭，一直在侵蝕原有電信服務的傳統語音和簡訊服務營收。
通訊服務業 C公司面對來自內外環境的挑戰，其中的困境為通訊服務B2B業務的價格競爭，企業客戶無法直接感受到不同供應商的產品及服務品質，導致最終採購的決定因素為考量價格高低。本研究試圖探討評估參與通訊產品服務專標案投標的合理成本的方法，希望透過B2B業務報價作業流程改善，尋求標準作業程序，來因應競業不惜?牲利潤搶食大型企業客戶的價格戰。而 C公司龐大、獨立且分工細化的組織架構問題，在面對既有通訊產品服務，實難合理計算投入之成本與延續之利潤。
本研究為反映不同作業基礎下真實的成本狀況，將以作業基礎成本法 (activity-based costing，ABC)，來評估不同專標案中開展的各項活動的成本結構。根據企業客戶的需求，提供既定的產品服務過程中，針對企業資源所產生之耗用程度，進行成本評估，了解各項專標案所需的既有產品、服務和其他活動的成本結構。此外，研究組織結構和跨部門運作模式，針對組織單位的一些程序提出相對應調整，衍生出一套新的標準作業程序。透過上述所建立的成本估算和程序，讓第一線面對企業客戶的業務人員，了解成本，提出更合理且有利潤的報價，在B2B業務報價的價格戰中，坦然從容應付競業的低價搶案。透過本研究之提案，期盼能精進企業客戶經營管理，消減銷售流程障礙，妥適配置人力，達成提高專案成案率，增進 C公司營收和利潤。
;In the competitive telecommunications market, tariff cutting competition has been affecting the profit performance of telecommunications operators. Another change in the telecommunications industry is competition from the Internet′s OTT online services, has been eroding the traditional voice and SMS revenues of the original telecommunications services.
Company C, a telecoms service provider, has been facing the challenges from both internal and environmental factors. Among others, the escalating price competition of B2B communication services, where the quality of products and services by different providers cannot be felt directly by corporate customers, has resulted in acquisitions based mainly on price considerations. This study attempts to look into ways to assess the reasonable cost in entering a project tender. The organization of Telco C is large, fragmented and mutually independent. As a result, as of now, whether a project would be profitable cannot be projected before that project is finished.
This proposal includes the followings. An activity-based costing (ABC) study is to be launched to assess the cost structure of the different activities conducted in various projects. Based on the needs of enterprise customers, the requisite components should be planned. These include off the shelf products, services, and other activities required for the project. In addition, through studying the organization structure and inter-unit operations, some procedures of each organization unit should be adjusted accordingly, to derive at a set of new standard operating procedures. Through these new cost estimation and procedures, the front-line agents can confidently estimate the cost of a project on hand. They can then derive a more reasonable and profitable quotation, while responding to the price war of large corporate customers in B2B business quotation and still maintain reasonable profit margin.
It is expected that through the proposed improvements, the business unit facing corporate customers can be more effective, operates with less obstacles in the sales process, properly allocates manpower, and achieves an increase in the project completion rate, and increase the revenue and profit of Company C. |
