請用此 Handle URI 來引用此文件:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15452
標題: | 零件通路商應用作業基礎成本制導入數位轉型之研究: 以R公司為例 Activity-Based Costing and Digital Transformation: Evidence from a Components Distributor R Company |
作者: | Ta-Wei Yen 顏大為 |
指導教授: | 許文馨(Audrey Wen-Hsin Hsu) |
關鍵字: | 作業基礎成本制,數位轉型,工業4.0,企業變革,零件通路商, Activity based costing,Digital transformation,Industry 4.0,Leading change,Components Distributor, |
出版年 : | 2021 |
學位: | 碩士 |
摘要: | 保護主義的興起與新冠疫情的擴散,已對全球經濟及供應鏈造成衝擊,為因應總體經濟對台灣產生的影響,政府鼓勵台商回流並歡迎外資投資台灣,在國內積極推動廠商數位轉型及推升工業4.0;根據經濟部投資臺灣事務所2019年資料統計,僑外資對台投資件數約4,000件,金額高達美金 $120億元,其中約30% 投入電子,食品等製造業,10% 投入批發零售業,台商的產能擴充投資申請截至2021年1月已有790 家,總投資金額達新臺幣 $ 1兆元。 目前台灣境內本土及外資生產廠商在面對總體經濟環境變化加上政策的支持,紛紛投入自動化生產並邁向工業4.0應用,上游零件供應商與零件通路商也開始啟動企業變革導入數位轉型來因應下游系統端客戶的智慧化生產需求;麻省理工學院史隆商學院將數位轉型區分為三個領域:商業模式,顧客體驗與營運流程,透過營運流程的優化衍生新的商業模式來提升顧客體驗。 本研究針對供應鏈上游零件通路商的數位轉型作量化的個案研究,透過導入作業基礎成本制度計算所得之量化指標為依據,找出無效率及無附加價值之成本動因,以數位科技取代並重新調整營運流程,再參照蒙特婁高等商學院學者Gregory Vial (2019)建置的企業數位轉型7步驟完成數位轉型,結合數位科技的應用建立新的商業模式以幫助企業降低營運成本提高利潤,實現提升企業客戶滿意度與忠誠度之關鍵效益。 This research is a case study by using Activity Based Costing theory as an evidence to help the components distributor develops their digital transformation strategy for reducing operational cost, increasing gross margin and rising customer satisfaction and royalty to support their customers who starts integrating intelligent manufacturing lines to fulfill Industry 4.0 applications. The U.S.-China trade war and the COVID-19 issues are hurting the world economy rapidly and keep going hence most countries have reviewed its GDP and doing best to recovery. Thus, the Digital transformation and the Industry 4.0 are one of the solutions for enterprises to keep surviving. For reducing the economic and epidemic impact for Taiwan industry, The Ministry of Economic Affairs, R.O.C. supports the Industry 4.0 and Digital transformation for the company and manufactory who would invest Taiwan and build their intelligent manufacturing lines or services. There are 4,000 investing cases from global companies with USD $12B, 30% for various productions and 790 cases from Taiwan local companies with NTD $1,000B for intelligent manufacturing. Therefor, the upstream suppliers need to modify their strategy to fulfill its downstream customers. Activity-based costing (ABC) is an accounting method that identifies activities in an organization and assigns the cost of each activity to all services according to the actual consumption by each. This model assigns more indirect costs into direct costs compared to conventional costing hence it could help to figure out the non-value and inefficient activities and be replaced by digital technology. The R Company is an 80-year components distributor who supports Taiwan industry for decade. This thesis would follow Gregory Vial (2019)’s “Model of eight comprehensive building blocks of digital transformation” for developing their Digital transformation strategy to re-design the operation flow as a new business model to support their customers. This will be an example for whom considers leading change to develop their Digital transformation tactics. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15452 |
DOI: | 10.6342/NTU202100476 |
全文授權: | 未授權 |
顯示於系所單位: | 資訊管理組 |
文件中的檔案:
檔案 | 大小 | 格式 | |
---|---|---|---|
U0001-0302202122050900.pdf 目前未授權公開取用 | 6.06 MB | Adobe PDF |
系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。