臺灣博碩士論文加值系統

個案公司為一手工具製造商，也是台灣第一家生產Ｃ型釘的廠商，由於產品差異化程度較低，也相對較容易被模仿，因此市場價格戰競爭越來越激烈，如何減少作業活動的浪費來合理控管成本，是個案公司目前欲解決的主要問題，期望短期內能提升價格競爭力，長期則仍應朝向提高附加價值方向進行規劃。本研究採個案研究方法，透過實地訪談與生產現場的參訪收集研究所需資料，並運用波特五力分析來掌握產業競爭情況，接著透過商業模式圖定位目標客群與釐清價值主張，及配套運作的關鍵要素來快速了解運作的全貌，另外繪製價值流程圖了解在生產C型釘過程中的主要爆炸點，也作為設計作業價值管理系統模組資料之基礎，最後將實際訪談與收集得到的成本資訊建置到期間模組，透過雲端系統運算後產出相關分析報表，並進行問題分析提供可行之改善建議方案如下：
(1)訂單處理自動化，提升效率
(2)增強員工訓練，降低包裝錯誤率
(3)改善備料流程，控管成本
(4)縮短倉儲時間，減少倉儲成本的浪費
(5)建置顧客案例知識庫，提升訂單成交率

The case company is a pioneer in the field of hand tools to develop C-type nails in Taiwan. It is generally easy to duplicate due to the low degree of product differentiation. As a result, the market pricing war is growing increasingly aggressive. The key difficulty that the case company is currently trying to tackle is how to control cost through reducing operation activities waste. It is predicted that price competitiveness can be enhanced in the short term, but long-term planning should continue to focus on developing added value.
This study uses the case study method to collect data for the study through on-site interviews and visits to the production site, and then uses Porter's five forces analysis to grasp the industry competition situation, and then uses the Business model to locate the target customer group and clarify the value proposition, and finally uses the Business model to locate the target customer group and clarify the value proposition. Support the key elements of the operation to quickly grasp the overall picture of the operation, and draw a Value Stream Mapping to grasp the main explosion points in the production of C-nails, which is also the foundation for the design of the Activity Value Management module data, and finally the actual interview and collection. The cost data is stored in the period module, and an analysis report of improvement suggestions are generated as followings:
(1) Order processing automation to improve productivity.
(2) Boost staff training and cut down on packaging errors.
(3) Reduce costs by improving the material preparation process.
(4) Reduce storage expenses by reducing storage time and waste.
(5) Increase the order transaction rate by creating a client case knowledge base.

摘要 i
Abstract ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
第壹章 緒論 1
第一節 研究背景與動機 2
第二節 研究目的 2
第三節 研究範圍 3
第四節 研究流程 3
第貳章 文獻探討 5
第一節 五力分析 5
第二節 商業模式圖 7
第三節 作業價值流程圖 9
第四節 作業基礎成本制與作業價值管理制度 11
第五節 定價策略與顧客屬性 14
第參章 研究方法 19
第一節 個案公司簡介 19
第二節 研究設計 23
第三節 資料蒐集 24
第肆章 個案分析 25
第一節 C型釘產品線的商業模式圖 26
第二節 分析C型釘產品線的問題 30
第三節 C型釘產品線的價值流程圖 33
第四節 作業基礎成本制與作業價值管理之分析 36
第五節 定價策略與顧客屬性分析 40
第伍章 結論與限制 46
第一節 研究結論 46
第二節 研究限制與未來研究建議 47
參考文獻 49
一、中文部分 49
二、外文部分 49
三、網站部分 53

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三、網站部分
哈佛商業評論，2014，「打造最佳定價策略」，https://www.hbrtaiwan.com/article_content_AR0002630.html
經濟部統計處，2019，「近2年我國手工具出口持續成長」，https://www.moea.gov.tw/mns/dos/bulletin/Bulletin.aspx?kind=9&html=1&menu_id=18808&bull_id=5645