企業之通路設施標準與成本預算控管流程探討

A Study on the Facility Criteria Impact on Capital Budget and Cost Control Processes in Consumer Enterprises

蔡清徽(Chin-Fei Freda Tsai)

指導教授 ： 郭瑞祥

共同指導教授 ： 曾智揚(Chih-Yang Tseng)

國立臺灣大學/管理學院/會計與管理決策組/碩士(2013年)

https://doi.org/10.6342/NTU.2013.10092

摘要

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。

關鍵字

企業不動產 ； 設施標準 ； 成本管控 ； 標竿成本

並列摘要

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.

並列關鍵字

corporate real estate ； facilities criteria ； cost control ； cost benchmark

參考文獻

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