| DC 欄位 |
值 |
語言 |
| DC.contributor | 會計研究所企業資源規劃會計碩士在職專班 | zh_TW |
| DC.creator | 薛冠之 | zh_TW |
| DC.creator | Kuan-Chih Hsueh | en_US |
| dc.date.accessioned | 2024-7-9T07:39:07Z | |
| dc.date.available | 2024-7-9T07:39:07Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:444/thesis/view_etd.asp?URN=107460017 | |
| dc.contributor.department | 會計研究所企業資源規劃會計碩士在職專班 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 本研究係對於 2018-2022 年間，台灣某上市公司 A 數位轉型在預算編列的
管理報表是否能對於公司在未來成本控制及未來產銷的績效管理上真正落實使
用數位工具或新型的管理手法解決實際經營成效不如預期的狀況。
本研究透過數位轉型中的企業資源規劃(ERP, Enterprise Performance
Management)導入環節，藉由與使用者訪談梳理出主要的業務流程，以及在數位
轉型之前作業的痛點，在模擬導入作業價值管理(AVM,Activity Value
Management) 之後，用過往的數據進行對比，發現流程不完整之處。
公司編列預算的精神在於如何有效 Top-Down 的傳遞組織的核心營運目標，
並實現將資源做合理的分配。每年的預算編列，除了檢視組織內營運狀態，更
是一次公開財務報表的內部模擬，在問題尚未成形時能夠預先檢視未來可能會
產生的效益或是缺口。
作業基礎成本制(ABC,Activity-based costing)已經是一門較廣為人知的
成本控制手法，而 AVM 則是將非財務層面的資訊納入管理的一環。搭配上預算
報表的模擬，也能夠得知公司在管理手法的演進上是否有改進的空間。
個案公司若搭配上導入新型管理手法，會是一個解決個案公司每年度預算
數與實際數的巨大落差的思路。從管理手法的改變，可以讓產品成本更加貼近
實際的狀況，進而做出合理的產品訂價，也能從中找到生產環節的痛點、以及
管理時的流程是否有資源浪費的情形。若透過數位轉型的專案，在個案公司投
入改善產線設備及 IT 設備的同時，也進行對應的管理手法變更，是否能更完善
整個數位轉型的變革，為本研究的宗旨。 | zh_TW |
| dc.description.abstract | This study investigates whether the digital transformation in
budget planning management reports at a listed company A in Taiwan
from 2018 to 2022 can effectively utilize digital tools or new
management methods to address the issue of suboptimal operational
performance.
The essence of budget planning lies in effectively conveying the
organization′s core operational goals through a top-down approach and
ensuring reasonable resource allocation. Annual budget planning
serves not only to review internal operational status but also as an
internal simulation of financial statements, allowing for early
detection of potential benefits or gaps before issues arise.
Activity-Based Costing (ABC) is a well-known cost control method,
whereas AVM incorporates non-financial information into management.
Simulating budget reports can reveal whether there is room for
improvement in the company′s management methods. If the case company
adopts new management methods, it could bridge the significant gap
between annual budgeted figures and actual figures. Changes in
management methods can result in product costs that more accurately
reflect actual conditions, leading to more reasonable product
pricing. This approach can also identify pain points in the
production process and potential resource wastage in management
workflows.
The objective of this study is to assess the effectiveness of
digital transformation in improving budget planning, cost control,
and performance management through the adoption of advanced
management methods and digital tools. By addressing identified gaps
and inefficiencies, the research seeks to contribute to the
successful implementation of digital transformation initiatives at
the case company. | en_US |
| DC.subject | 作業基礎成本管理 | zh_TW |
| DC.subject | 作業價值管理 | zh_TW |
| DC.subject | 數位轉型 | zh_TW |
| DC.title | 導入作業價值管理制度對公司預算控制之個案研究 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |