請用此 Handle URI 來引用此文件:
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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 郭瑞祥(Ruey-Shan Guo) | |
dc.contributor.author | Chin-Fei Freda Tsai | en |
dc.contributor.author | 蔡清徽 | zh_TW |
dc.date.accessioned | 2021-06-07T17:49:03Z | - |
dc.date.copyright | 2013-03-06 | |
dc.date.issued | 2013 | |
dc.date.submitted | 2013-02-04 | |
dc.identifier.citation | 1. AIG, Office Space Criteria (2007).
2. Camp, Robert C. (1989). Benchmarking: The Search for Industry Best Practices That Lead to Superior Performance. 3. CoreNet Global Research Team, Corporate Real Estate 2011 State-of-the-Industry . 4. CoreNet Global Research Team, Corporate Real Estate, 2020 (2012). 5. Hartmann, Steffen et al., (2010). Responsibility for and performance of corporate real estate functions, Journal of Corporate Real Estate (pp. 7 - 25). 6. Hilton, Ronald W., Managerial accounting, New York: McGraw-Hill, 1997. 7. IREM, Journal of Property Management (2012-2013). 8. Krumm, Peter J.M.M.(2001). History of real estate management from a corporate perspective. Facilities Journal, Volume 19, Numbers 7-8, pp. 276-286(11). 9. Porter, M. E., Competitive Advantage: Creating and Sustaining Superior Performance, New York: Free Press, 1985. 10. Porter, M. E., Competitive Strategy: Techniques for Analyzing Industries and Competitors, New York: Free Press. 1980. 11. Porter, M. E., On Competition, Updated and Expanded Edition, Boston: Harvard Business School Press, 2008. 12. Standard Chartered Bank, Facilities Standard and Criteria (2008). 13. Tucker, Matthew and Pitt, Michael (2009). National standards of customer satisfaction in facilities management. Facilities Journal, Volume 27, Numbers 13-14, pp. 497-514. 二、 中文參考資料 1. 仲量聯行, 2012年第三季辦公大樓市場報告。 2. 齊堅編著,物業管理教程 p31,五南出版社,2007年。 3. 任紀軍,不動產經營,經濟管理出版社,2006年。 三、 網站 1. 仲量聯行網站: http://www.joneslanglasalle.com.tw/Taiwan 2. 全球企業不動產網站http://www.corenetglobal.org/ 3. 國際購物中心協會網站http://www.icsc.org/research/ 4. 美國規畫學會http://www.planning.org 5. 全球企業不動產協會https://www.irem.org 6. 建物所有權與管理人協會http://www.boma.org 7. 國際設施管理協會http://www.ifma.org/ 8. 戴德梁行網站http://www.dtz.com.tw/ 9. 高力國際顧問http://www.colliers.com | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/15628 | - |
dc.description.abstract | 企業不動產(corporate real estate)與設施標準(facilities criteria)在國外是一項專門學科,旨在透過企業化管理及會計成本之分析管控,達成不動產的搬遷、拓點、管理指標等決策。透過此過程可定義設施樣貌。然台灣通路業者多將相關業務委由管理部或總務部負責,肇成工程採購流程冗長,兼之設施樣貌涉及不動產主事者之個人偏好,使得管理會計部門通常無從介入,遂難以掌握重要的預算數據。
本研究以N公司為例,記錄其如何在兩年內導入不動產設施標準,以標竿成本(cost benchmark)管控設施形成初期以及常態裝修。並透過簡化採購流程,賦予營業據點統一的外觀設計規範,改善N公司企業據點形象。同時,提高內部營運效率:人員得以降低重複性工作,專注於更高附加價值、更具創意的服務項目。本研究將根據N公司個案之分析,提出相關建議,作為台灣企業之通路設施標準與成本管控之範例,期能有效應用或複製N公司成功經驗,精簡支出、改善流程、提升產品質量及人員服務水準,強化企業獲利性及內部管理紀律。 | zh_TW |
dc.description.abstract | Corporate Real Estate (CRE) and Facilities Criteria & Standard is a professional discipline internationally. The CRE department aims to deliver cost/budget-centered solution to the company’s retail office/storefront relocation and strategic expansion decisions while giving corporate facilities distinct identities. In Taiwan domestic firm practices, however, it is quite common that retail owners either outsource this business function, or assign these tasks to general affairs or general administration departments. The lack in professional knowledge/skills in these departments often results in prolonged construction procurement process marked by mundane clerical works and human discretion. In addition, the look and style of corporate facilities in the absence of corporate standards could be directed by individual preferences. One finds it hard to introduce the principles and practices of management accounting here due to absence of budgeting procedures and standards and laissez-faire mentality.
This research takes N company as an example of successful Real Estate Facilities Criteria and Standard implementer. Within two years, N company effectively applied cost benchmark to project budgeting and origination process. The procurement process was streamlined, and unified corporate identity adopted by the retail offices to enhance corporate image and thus achieve increased operational efficiency. Meanwhile, employees’ focus was re-directed, from repetitive clerical work to value-added and creative service-oriented activities. Based on N company’s lessons learnt, this research presents a cost benchmark and budget control model that Taiwan consumer enterprises can adopt or replicate to achieve cost reduction, process perfection, product/service quality enhancement, profit increase and internal discipline improvement. | en |
dc.description.provenance | Made available in DSpace on 2021-06-07T17:49:03Z (GMT). No. of bitstreams: 1 ntu-102-P99744022-1.pdf: 5245048 bytes, checksum: e7752cc143b993fa51a620679da60891 (MD5) Previous issue date: 2013 | en |
dc.description.tableofcontents | 目錄
誌 謝 II 摘 要 III ABSTRACT IV 目錄 V 圖目錄 VII 表目錄 VIII 第一章 緒論 1 第一節、研究背景與動機 1 第二節、研究目的 3 第三節、研究架構 4 第二章 文獻探討 6 第一節、設施標準於外商企業的應用 6 第二節、PORTER的價值鏈理論與服務提升的需求 8 第三節、ACTIVITY BASED COSTING與設施成本會計的關連 11 第四節、不動產管理財務下的設施預算控管 13 第三章 通路設施的管理策略與流程改造 15 第一節、從企業的屬性與發展建立設施標準 16 第二節、建立各區域標準成本及業績導向的管控措施 27 第三節、成本導向的標準流程 29 第四節、不動產管理的效率與價值提昇 31 第四章 N公司通路設施標準化與成本控管的個案分析 38 第一節、背景敘述 38 第二節、執行過程 39 第三節、不動產�設施投資的決策因子 42 第四節、組織變革、人才培育與傳承 45 第五章 將N公司的成功模式應用於企業不動產管理 48 第一節、標竿比較(BENCHMARKING) 48 第二節、策略性規畫、節流與績效考核 51 第三節、快速推動新業務的流程 54 第六章 結論 58 參考文獻 60 | |
dc.language.iso | zh-TW | |
dc.title | 企業之通路設施標準與成本預算控管流程探討 | zh_TW |
dc.title | A Study on the Facility Criteria Impact on Capital Budget and Cost Control Processes in Consumer Enterprises | en |
dc.type | Thesis | |
dc.date.schoolyear | 101-1 | |
dc.description.degree | 碩士 | |
dc.contributor.coadvisor | 曾智揚(Chih-Yang Tseng) | |
dc.contributor.oralexamcommittee | 陳鴻基教授(Hong-Ji Chen) | |
dc.subject.keyword | 企業不動產,設施標準,成本管控,標竿成本, | zh_TW |
dc.subject.keyword | corporate real estate,facilities criteria,cost control,cost benchmark, | en |
dc.relation.page | 61 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2013-02-05 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計與管理決策組 | zh_TW |
顯示於系所單位: | 會計與管理決策組 |
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