台灣的電信市場自民國94年開放民營化後，市場競爭日趨激烈，為保住營收電信業者進行降低資費的促銷活動爭取客戶，却造成整體營收下降獲利減少。當市場決定價格，價格彈性變小，成本的控制變得更加重要，成本不但決定了產品的價格也是企業獲利的重要因素。 本文以吳安妮的作業價值管理(AVM)為核心原理文獻，依電信業會計制度、會計處理準則及成本制度等現行作業，探討AVM導入歷程及資料整併對接，進行研發成本的解構分析，產品於研發時期的投入資源即進行搜集與保存，以利產品的成本的完整呈現，可供定價策略的製訂參考及公司資源分配調整。 科技日新月益產品汰換速度加快，企業進行創新轉型以提昇競爭力，強化管理報表，分析產品別、客戶別損益進行優劣排序分析，越細緻成本結構越能發現問題解決問題，提供轉型的方向與績效考核的資訊，為經營者決策之參考。 ;Since Taiwan′s telecommunication market became an open competitive one in 1994, the competition has become increasingly fierce. In order to maintain consistent revenue, telecom operators often carried out promotional activities such as reducing tariffs to win over customers, which instead caused falling revenue and declining profit. When the market determines the prices and price elasticity becomes smaller, cost control becomes essential. Cost determines the price of a product and is a crucial factor in corporate profitability. The core principles of this article are based on Wu Anni’s Activity Value Management (AVM) theory. By considering the current practices of the telecom industry’s accounting system, the accounting processing standards, and the cost systems, we explore the AVM introduction process and data integration, and conduct a deconstruction analysis of R&D costs. All the resources invested during the product R&D stage are collected and analyzed to reflect the whole picture of the product cost, which can be used as a reference for the formulation of pricing strategies and the adjustment of the company′s resource allocation. As the technology advancement accelerates, product lifespan gets shorter, and the enterprises have to innovate and transform themselves to enhance competitiveness by strengthening management ability, analyzing profit and loss corresponding to different categories of products and customers to sort the priorities. The more details of the cost structure we have, the better we can identify the problems and the corresponding solutions. It is hoped that the study will shed some light on the correct directions of business transformation and performance reviews to facilitate effective decision making.
