以ABC法評估視訊會議對工地營建管理之價值性研究

Abstract

資訊技術的投資利益或價值性，是非常困難直接從其自身的設備，或自身的技術直接被計算出來。視訊會議系統的投資利益或價值性，在具體量化的數據計算上，也是面臨同樣的問題。如果要計算出視訊會議系統所造成的實際利益多少，以傳統的會計思維去計算，幾乎是辦不到的。本人試圖導入會計領域之「作業基礎成本制」，作為工地視訊會議系統應用之分析工具，企圖將視訊會議系統的價值性，以具體的量化數據呈現，同時發展出可供應用之預算輔助工具，以為他日工地視訊會議系統之建置規劃之參考依據。

The profit of information technology is very difficult to be computed directly. The application of video conference system has the same problem too. By the traditional accounting method, it is almost an impossible work to know how much profit we can obtain after we applied it. In order to find a solution for that, the system of「Activity Based Costing, ABC」is employed to analyze the values of video conference for the construction management. The realized profit base on cost analysis is used to develop a set of budget evaluation model for the further applications of video conference and construction management’s reference.