作業價值管理(AVM)與產能管理之結合 －以B橡膠製造個案公司為例

作業價值管理係以作業基礎成本制度為基礎所創新研發之整合性價值管理理論以及管理系統，並能與其他管理工具相互連結與應用，從原因型資訊與結果型資訊提供周延之觀點，進而能夠做出有效之決策。透過探討有關產能管理、作業基礎成本制及作業價值管理之文獻，瞭解其觀念架構以及研究結果，俾能為本研究提供指引。　　本研究透過結合產能管理與作業價值管理，應用於國內某一橡膠製造公司，瞭解個案公司之管理現況與產業情況，深入分析其產能之管理議題，瞭解個案公司為何要加強產能管理、如何做以及希望得到何種結果。透過導入作業價值管理系統，找出因果型資訊，並研究產能管理與作業價值管理二者結合之方式與實際效益，使產能管理能依據作業價值管理之邏輯與資訊，持續改善以及得到強化營運之效。

關鍵字

產能管理；作業基礎成本制度；作業價值管理

並列摘要

Activity Value Management (AVM) is an integrated value management theory and a managerial system developed from Activity-Based Costing (ABC). AVM can connect with other managerial tools and systems. Cause and effect information provides the comprehensive perspective to develop the effective decision. Understanding the conceptual frameworks of capacity management, ABC and AVM with a review of literature. 　　This research is about the integration of capacity management and AVM based on a case study of a rubber manufacturing company in Taiwan. To understand the managerial and industrial situation, analyze the managerial issues deeply. Knowing why the company wants to enhance the capacity management, how to do and what result they want to have. To find the cause and effect information by applying the activity value management system to the company. To research the way to combine and the actual effectiveness of the integration of capacity management and AVM. Helping the case company’s capacity management with AVM’s logic and information to keep improving and strengthening the operation.