獲利能力分析模組改善：以W公司為例

獲利分析模組是 W 公司而言一個重要的管理會計工具，用於對企業的銷售產品和客戶維度進行獲利能力分析。從企業的銷售訂單起，就提供相關產品相關的收入及預估成本，到銷售結算形成企業財務口徑的收入和成本，到期末按照企業的實際生產成本進行核算，以及間接費用到分析維度的分攤，構成了一套從事前的預算評估、事中核算、事後分析等一套完整的管理邏輯。在企業的銷售訂單節點、銷售出貨節點等都可以提供針對訂單的毛利和利潤的分析，為企業的生產和經營提供資料層面的支援。在激烈的全球化競爭下，經營企業，如何在有效率利用資源與提升決策品質並快速決策的目標前提下，獲利能力分析系統所扮演的角色非常的重要。許多文獻中僅針對作業基礎管理ABM、顧客產品獲利分析運用層面或流程探討，並無針對系統架構的探討。本研究希望藉由作業基礎管理、顧客產品獲利分析應用相關文獻探討納獲得一個歸納探討的彙總，綜合個案公司現有的獲利能力分析模組的系統架構，得到以理論為基礎的初步架構、結論；針對個案公司現行的問題，設計獲利能力系統的架構，並提供此模型發展與建議。其結果可提供企業針對經營管理系統上的改善或給予有意導入獲利能力分析系統的企業做為實務上管理的參考。

關鍵字

獲利分析；作業基礎管理；顧客產品獲利分析

並列摘要

The profit analysis module is an important management accounting tool for W company, used to analyze the profitability of the company's sales products and customers. Starting from the company’s sales order, it provides related product-related revenue and estimated costs, and sales settlement forms the revenue and cost of the company’s financial caliber. At the end of the period, the company’s actual production costs are calculated and the indirect costs are allocated to the analysis dimension. , Constitutes a complete set of management logic such as budget evaluation, in-event accounting, and post-event analysis. The analysis of the gross profit and profit of the order can be provided at the sales order node and the sales shipment node of the enterprise, and provide data-level support for the production and operation of the enterprise. Under the fierce global competition, the role of profitability analysis system is very important for operating companies to efficiently use resources and improve the quality of decision-making and make quick decisions. Many documents only discuss the application level or process of ABM, customer product profitability analysis, and not the system architecture. This research hopes to obtain a summary of the inductive discussion through operating basis management, customer product profit analysis and application related literature discussion, and to synthesize the system architecture of the existing profitability analysis module of the case company to obtain a theoretical-based preliminary structure, Conclusion: According to the current problems of the individual company, design the structure of the profitability system, and provide the development and suggestions of this model. The result can be used as a reference for the improvement of the business management system for the enterprise or for the enterprise intending to introduce the profitability analysis system as a practical management reference.