隨著資訊科技的日新月異,企業組織爲了保持其競爭優勢,紛紛投入大量資金於資訊科技的應用,基於使用者付費的理念,績效管理單位使用作業基礎管理(ABM,Activity Based Management)的方式,更加能夠真實地反應公司各部門資訊成本實際的耗用狀況,管理階層可以透過這樣的分析工具進行各項資訊成本的決策事務,且可以確實落實各利潤單位的費用管控與績效分析。 本研究為探索性的個案研究,針對個案公司運用商業智慧平台建構之資訊成本ABM模組進行各項進階探討,並且對於商業智慧平台上ABM模組的使用預期效益與個案的現況做相關的研究分析,進而提出思考方向與改善之道。
Enterprises invested the IT facilities with large amount of resource and funds one after another to keep the business competitiveness with the change rapidly in the IT technology. Based on the concept of willingness to pay, the performance management division used the activity-based management (ABM) method to measure the real consumption of the enterprise IT resources, so that the senior manager can do the decision making of the IT cost allocation through the analytic tools. Besides, they also empower financial control and performance analysis for the profit centers. This research is the exploratory case for the studying and analyzing the ABM model for IT expense in the business intelligence platform. The objective of the research is to compare the gap between the expected goals and actual condition in this case. Finally, this research will point out the improved suggestion for this case.