作業價值管理（AVM）對品質管理之影響－以A食品機械製造公司為例

食品機械製造商其產品生產流程複雜且昂貴，一旦開始投入製造，後續若有重工之情形發生，便會造成企業資源浪費。在競爭激烈的市場環境中，食品機械製造商除了量產熱門機型外，也提供客製化之服務，為了提高顧客忠誠度，滿足顧客所需之產品品質為根本之道，因此，食品機械製造商須針對其公司內部重視之價值標的進行品質管理決策，以防止資源浪費，同時增加公司淨利。作業價值管理制度（Activity Value Management, 簡稱AVM）係以作業為核心所發展出之管理制度，藉由該系統中之作業模組，可針對各項作業設計其品質屬性，並透過「原因」及「結果」資訊，使管理階層能夠在營運上做出各種決策。本研究以國內一食品機械製造公司為研究對象，採用實地實證法，透過個案公司導入AVM所產生之資訊，在研究結果中，協助個案公司制定產品、顧客及專案之品質管理決策，並提出相關管理建議。

關鍵字

作業價值管理；品質管理；品質成本

並列摘要

The production process of food machinery manufacturers is usually complex and expensive. Once the manufacturers start production, there will be a waste of economic resources if a reworking occurs. In a competitive market, food machinery manufacturers not only manufacture popular machines but also provide customized production services. To improve customer loyalty, manufacturers should meet the quality of products that customers need. Hence, food machinery manufacturers need to make quality management decisions for their value objects to avoid economic resource wasting and increase their company's net income at the same time. Activity value management (AVM) is a management system developed with the activity as the core. Quality attributes can be designed for each activity by using the modules three in the system. Through the "cause" and "effect" information, management can make various decisions in operations. This research is based on a field empirical study of a food machinery manufacturer in Taiwan. Results of the study reveal how to use the management information generated by AVM to assist the case company in making quality management decisions for products, customers, and projects, and make related management recommendations.