臺灣博碩士論文加值系統

本研究探討的個案公司為半導體設計公司。個案公司其銷售單位目前並無採用任何方式，對於銷售費用的管理與資源分配有效地控制，缺少了精確的銷售成本資訊，與欠缺了解成本發生之背後原因。其銷售費用之使用方式，主要以個人經驗法則，分配與調整其銷售費用，應用於整體的客戶群。因此，無法明確掌握所有銷售費用成本與客戶類別之獲利組合，也難以驗證銷售策略調整，對於個案公司造成獲利有效性等問題。本研究的依照個案公司銷售業務的作業特性，導入作業基礎成本制的理論與執行步驟，建立明確的作業成本歸屬計算，解決目前銷售資源與客戶成本歸屬不明確的問題。透過數位分身技術，建立客戶屬性之虛擬分身，說明經由作業基礎成本制分析後之銷售成本結構，並解釋對於客戶所耗費之銷售成本的背後原因。透過本個案研究之研究成果，可作為營運方式相似性質之公司，在制定擬定銷售資源分配決策與銷售策略時的重要參考。

The case company discussed in this study is a semiconductor design company. The case company's sales development currently does not have any method, effectively control the management of sales expenses and resource allocation, lacks accurate sales cost information, and lacks of understanding the reason behind the cost happen. The use of sales expenses is mainly based on personal experience, which allocates and adjusts its sales expenses and applies to the overall customer. Therefore, it is impossible to clearly grasp the profit combination of all the cost of sales and the customer category, and it is difficult to verify the adjustment of the sales strategy and the profitability of the case company. According to the operation characteristics of the case company sales business, this study introduces the theory and execution steps of the Activity-Based Costing system, establishes a clear calculation of the attribution of operation costs, and solves the problem that the current sales resources and customer costs are not clearly defined. Through the Digital Twin technology, the virtual avatar of the customer's attributes is established, which explains the sales cost structure after the analysis by Activity-Based Costing system, and explains the reasons behind the cost of sales for the customer. The research results of this case study can be used as an important reference for companies with similar operational modalities in formulating sales resource allocation decisions and sales strategies.

摘 要 II
Abstract V
誌 謝 VI
目錄 VII
表目錄 VIII
圖目錄 IX
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 3
1.3 論文架構 4
第二章 文獻探討 5
2.1 作業基礎成本制的定義與理論架構 5
2.2 作業基礎成本制的設計步驟 11
2.3 作業基礎成本制度之應用 16
2.4 數位分身之定義與應用 24
2.5 小結 30
第三章 研究設計 31
3.1 研究方法 31
3.2 研究流程 32
3.3 研究對象 33
3.4 作業基礎成本制之實施步驟 34
3.5 數位分身於客戶屬性之應用架構 36
3.6 小結 39
第四章 個案探討 41
4.1 作業辨識與確認、作業中心之建構 41
4.2 確認資源動因與作業動因 49
4.3 銷售費用成本分析結果 60
4.4 數位分身之客戶屬性分析結果 62
4.5 銷售成本結構與客戶屬性虛擬分身討論 64
第五章 結論與未來之展望 68
5.1 結論 68
5.2 研究限制與未來之展望 69
參考文獻 71

Almeida, A., & Cunha, J. (2017). The implementation of an Activity-Based Costing (ABC) system in a manufacturing company. Procedia manufacturing, 13, 932-939.
Brimson, J. A. (1991). Activity accounting: an activity-based costing approach (Vol. 14): Wiley.
Collins, F. (1991). Implementing activity based costing: Executive Enterprises.
Cooper, R. (1989). The rise of activity-based costing-part three: how many cost drivers do you need, and how do you select them? Cost Management.
Cooper, R. (1990). Implementing an activity based costing system. journal of Cost Management Spring.
Cooper, R., & Kaplan, R. S. (1988). Measure costs right: make the right decisions. Harvard business review, 66(5), 96-103.
Cooper, R., & Kaplan, R. S. (1998). Cost & effect: using integrated cost systems to drive profitability and performance: Harvard Business School Press Boston, MA.
Cooper, R., Kaplan, R. S., Maisel, L. S., Morrissey, E., & Oehm, R. M. (1992). From ABC to ABM. Strategic Finance, 74(5), 54.
Dickinson, V., & Lere, J. C. (2003). Problems evaluating sales representative performance?: Try activity-based costing. Industrial Marketing Management, 32(4), 301-307.
Eisenhardt, K. M. (1989). Building theories from case study research. Academy of management review, 14(4), 532-550.
Garetti, M., Rosa, P., & Terzi, S. (2012). Life cycle simulation for the design of product–service systems. Computers in Industry, 63(4), 361-369.
Glaessgen, E., & Stargel, D. (2012). The digital twin paradigm for future NASA and US Air Force vehicles. Paper presented at the 53rd AIAA/ASME/ASCE/AHS/ASC Structures, Structural Dynamics and Materials Conference 20th AIAA/ASME/AHS Adaptive Structures Conference 14th AIAA.
Goebel, D. J., Marshall, G. W., & Locander, W. B. (1998). Activity-based costing: accounting for a market orientation. Industrial Marketing Management, 27(6), 497-510.
Graessler, I., & Poehler, A. (2018). Intelligent control of an assembly station by integration of a digital twin for employees into the decentralized control system. Procedia manufacturing, 24, 185-189.
Grieves, M. (2014). Digital twin: Manufacturing excellence through virtual factory replication. White paper, 1-7.
Horngren, C. T., Foster, G., Datar, S. M., Rajan, M., Ittner, C., & Baldwin, A. A. (2010). Cost accounting: A managerial emphasis. Issues in Accounting Education, 25(4), 789-790.
Hsu, C.-y. (2006). Integrating Activity-Based Costing and Theory of Constraints for Making Branch Bank’s Product-Mix Decision.
Hughes, S. B., & Paulson Gjerde, K. A. (2003). Do different cost systems make a difference? Management Accounting Quarterly, 5(1), 22.
Johnson, H. T. (1988). Activity-Based Information: A Blueprint For World-Class Man. Strategic Finance, 69(12), 23.
Johnson, H. T. (1992). It's time to stop overselling activity-based concepts: start focusing on total customer satisfaction instead. Management Accounting (USA), 74(3), 26-35.
Kaplan, R. S. (1984). The evolution of management accounting Readings in accounting for management control (pp. 586-621): Springer.
Kaplan, R. S. (1992). In defense of activity-based cost management. Strategic Finance, 74(5), 58.
Kish, L. B. (2002). End of Moore's law: thermal (noise) death of integration in micro and nano electronics. Physics Letters A, 305(3-4), 144-149.
Kritzinger, W., Karner, M., Traar, G., Henjes, J., & Sihn, W. (2018). Digital Twin in manufacturing: A categorical literature review and classification. IFAC-PapersOnLine, 51(11), 1016-1022.
Lee, J., Bagheri, B., & Kao, H.-A. (2015). A cyber-physical systems architecture for industry 4.0-based manufacturing systems. Manufacturing Letters, 3, 18-23.
Lewis, R. J. (1991). Activity-based costing for marketing. Strategic Finance, 73(5), 33.
Miller, J. A. (1996). Implementing activity-based management in daily operations: Wiley.
Negri, E., Fumagalli, L., & Macchi, M. (2017). A review of the roles of digital twin in cps-based production systems. Procedia manufacturing, 11, 939-948.
Noreen, E. (1991). Conditions under which activity-based cost systems provide relevant costs. Journal of Management Accounting Research, 3(4), 159-168.
Ostrenga, M. R. (1990). Activities: The focal point of total cost management. Management Accounting, 71(8), 42-49.
Porter, M. E. (1985). Competitive advantage: creating and sustaining superior performance. 1985. New York: FreePress, 43, 214.
Salafatinos, C. (1996). Modelling resource supply and demand: Expanding the utility of ABC. International journal of production economics, 44(3), 177-187.
Shafto, M., Conroy, M., Doyle, R., Glaessgen, E., Kemp, C., LeMoigne, J., & Wang, L. (2010). Draft modeling, simulation, information technology & processing roadmap. Technology Area, 11.
Tao, F., Cheng, J., Qi, Q., Zhang, M., Zhang, H., & Sui, F. (2018). Digital twin-driven product design, manufacturing and service with big data. The International Journal of Advanced Manufacturing Technology, 94(9-12), 3563-3576.
Turney, P. B. (1991). Common cents: The ABC performance breakthrough: How to succeed with activity-based costing: Cost Technology Hillsboro, OR.
Yin, R. (1984). case study research. Beverly Hills: ca: Sage.
吳純仁. (2013). 實施作業基礎成本制度之研究-電子零組件業之個案分析.
林天民. (2006). 應用作業基礎成本和預算制度於補習教育產業—以個案補教業者為例.
林玨杏. (2011). 作業基礎成本制於蘭花生產管理決策之運用.
徐曉慧譯. (民國 89.12). Robert S. Kaplan, Robin Cooper 原著，《成本與效益：以整合性成本制度提昇獲利績效》，初版，台北：臉譜出版公司.
葉重新. (2001). 教育研究法, 初版. 台北: 心理出版有限公司.