作業價值管理與銷售點管理系統之結合：以S組織之零售部門為例

銷售點管理系統(Point of Sale, POS)為目前零售買賣業普遍使用的管理工具，其最主要的功能係蒐集銷售點之交易資訊，並依據不同的需求客製化資料定義，有助於大幅提升業者的收入管理能力。近年來國內零售商店的數量成長快速，產業的競爭程度也大幅增加，僅依靠POS系統已無法因應龐大的競爭壓力。作業價值管理(Activity Value Management, AVM)以「作業」為細胞，有邏輯的將成本分攤至各個價值標的，與POS系統資料的整合更可以有效率的產出各個價值標的之收入、成本與利潤等資訊，作為零售業者執行決策之依據。本研究係採用個案研究法，以國內某一非營利組織之零售部門為研究對象，將POS系統之設計邏輯作為參考，協助其設計並導入作業價值管理系統。本研究藉由閱讀相關文獻及蒐集作業價值管理系統導入過程之資料，探討兩者整合後之影響與效益。本研究結果顯示，以POS系統為基礎所設計的作業價值管理系統能夠產出各類產品、顧客及通路的整合性資訊，該等客觀數據能夠強化業者在收入管理與利潤管理等管理議題的能力，包括利潤分析、預測商品銷量、形成定價決策等，藉以擬定有效的經營策略。

關鍵字

POS系統；作業基礎成本制度；作業價值管理

並列摘要

The point-of-sale system (POS) is a widely used management tool in the retail industry. The main function of POS system is to collect the transaction information of the point of sale and customize the data definition according to different needs, which helps to greatly improve the revenue management ability of the business. In recent years, the number of domestic retail stores has grown rapidly, and the degree of competition in the industry has also increased significantly. The POS system alone can no longer cope with the huge pressure of competition. Activity Value Management (AVM) serves as a powerful technique, which is based on Activity Based Cost Management (ABCM) and logically allocates costs to each object. The integration with POS system data can more efficiently provide information such as revenue, cost and profit of each object, which can be used as the basis for operators to make decisions. This research adopts case study method, taking the retail department of a domestic non-profit organization as the research object, and introducing the AVM system with reference to the design logic of the POS system. By reading relevant literature and collecting data from the AVM introduction process, this study explores the impact and benefits of the integration of POS system and AVM. The findings of this research show that the AVM system designed on the basis of the POS system can provide integrated information of various products, customers and channels. Such objective data can strengthen the manager’s ability to achieve revenue management and profit management, which includes profitability analysis, sales forecasting and pricing decision.