作業價值管理(AVM)與專案管理之結合─以A個案公司航太事業部為例

作業價值管理(Activity Value Management)是一套以作業基礎成本制度(Activity Based Costing)為基礎的價值整合管理理論及管理系統。吳安妮教授花費三十年以上的時間，淬鍊出此套可解決企業管理困境而生的理論，它不僅是企業解決問題的工具，更將成為企業卓越不可或缺的鑰匙。專案管理是業界非常熟悉的管理工具與方法，至今專案管理早已推演出許多不同形式、不同概念的專案管理，並廣泛的被企業運用。作業價值管理不僅能夠單獨發揮功用提供組織效益，更能與其他管理理論、工具兼容甚至結合並且發揮綜效。本論文透過研究國內某一模型公司之航太部門，藉由其專案管理的營運方式，深入觀察與研究，發現其專案管理現況之不足乃存在於專案的成本與專案的品質管理。再藉由導入AVM專案的參與及文獻探討，歸納出作業價值管理與專案管理結合之關鍵在於作業價值管理的作業模組。最後根據資料的分析，整理作業價值管理與專案管理結合後所產生的效益，分別在於專案成本管理、專案品質管理、專案利潤管理、專案訂價管理與專案人員績效管理。

關鍵字

專案管理；作業基礎成本制度；作業價值管理

並列摘要

Activity Value Management(AVM) is both an integrated value management theory and a management tool based on Activity-Based Costing(ABC). AVM was created as a theory to solve management problems of enterprises by Prof. Anne Wu with more than 30 years. It is not only a tool but a key for enterprises heading to the top. Project Management is a mature management method or tool in business, which has developed many different forms, even with different concepts. It is widely used by enterprises. Besides benefiting organizations with solely importing it, AVM could connect with other management theories and tools to larger the impact to organizations. This research is based on a case study of the aviation department in a Taiwanese modeling company, which operated on project basis. Firstly, this research states the current managerial situation of case company, also emphasizes its weakness on project management which are mainly project cost management and project quality management. Secondly, from the participation of AVM importing and the study on past thesis, this research points out the key of integration between AVM and Project Management is the “Activity Model” of AVM. Lastly, according to the analysis, this research concludes that the benefits of integration between AVM and Project Management exist in project cost management, project quality management, project profit management, project pricing management, and project personnel performance management.