自動化花卉批發市場的款流分析

Abstract

本研究旨在利用三層流模式（Triple Flow Model）來分析在自動化花卉批發市場中的款流（Founs Flow）。也就是以先進行物流分析及資訊流分析，最後再來作款流分析。本論文所採用的以作業為基礎的成本分析方法（ABC, Activity-based Cost）有別於傳統的成本會計方法，較能反映出真正的自動花卉批發市場的經營成本，其中物流分析用DESING/IDEF，資訊流用DESING/CPN，款流分析用Workflow Analyzer。在最後我們將以臺北濱江花卉批發市場為例，來做為探討款流模式的實例。

The purpose of this research is to analyze the funds flow in automated flower wholesale markets suing triple flow model approach. First a material flow model is studied; then its information flow model is constructed; funds flows is analyzed at last. The cost analysis method used at the final stage is Activity-Based Costing (ABC) which distinguishes itself from the traditional cost accounting method by emphasizing operating features of automated flower wholesale markets. The computer software used for material, information, funds flows are DESING/IDEF, DESIGN/CPN, and Workflow Analyzer, respectively. Finally, a typical flower wholesale market in Taiwan is studied.