建構整合性領先管理制度(企業流程再造+作業基礎成本制度+平衡計分卡)之研究—以士林電機自動化事業處銷售系統為案例

Abstract

製造業面臨微利時代，大部份業者均努力在生產效率的提昇，以及材料成本的降低，期望在技術上提昇利益。然而，在製造業價值鏈中，銷售、服務、研發、品管等不易管理部份，仍卻佔有10%以上的成本，往往未能有效的管理，造成競爭力不足。本論文針對銷售系統建構整合性領先管理制度企業流程再造(Business Process Reengineering-BPR)、作業基礎成本制度(Activity Based Costing-ABC)及平衡計分卡(Balanced Scorecard-BSC)。探討如何結合BPR與ABC以掌握有效的資源投入與績效產出，以及如何將不易管理的作業流程整合成可以管理的流程，以及如何建構整合性領先管理制度，期使企業處於有競爭力的環境下，永續經營。

本研究主要結果： 1.釐清三種管理制度的含義及彼此關聯以作整合之基礎。 2.將現有銷售系統的全部作業予以流程化，檢討各項工作內容及流程以及負責單位，並且將流程整合為最佳化，完成銷售系統之流程再造。 3.導入作業基礎成本制度依資源投入程度比例分配，掌握資源的投入及效益的產出，使流程最佳化。個案公司採行結果，本階投共產生人力節約5人，業績擴大2500萬/年，並擴大工作職掌範圍。 4.為確保流程再造之持續進行，進而引進平衡計分卡，以客觀及有效的方式選定四大構面（學習與成長、內部控制、顧客、及財務構面）作為流程再造成效之考核，並完成三項管理制度之整合。 5.整合性領先管理制度在實務上已可接受並有初步成果，惟後續仍須有更大規模的擴展或不同產業的推動，以證明其實務上之可行。

For the sake of the decreased profit facing the manufacturers, most firms devote themselves to improving the efficiency of production and the cost-down of the materials in hope of better profit in the technology. However, in the value chain of manufacturing industry, more than 10% of the cost, such as the sales, service, R&D, and quality control, does not be well managed to enhance the competitive advantage. This article focuses on the field of sales system to construct an integrated leading management system (Business Process Reengineering-BPR, activity-based cost accounting- ABC, balanced score card- BSC). We expect to expose the firm in the competitive environment in the long term by the exploration of how to combine BPR and ABC to manage effective resource input and performance, the uneasily manageable business process to the manageable business process, and how to establish the integrated leading management system.

Conclusion 1.Clarify the definition and association of these three management systems to form the foundation of integration. 2.Put the whole process of current sales system in the process diagram, and review each job description, process, accountability, and integrate the process into the best condition to complete the reconstruction of the sales system. 3.New process, according to ABC system, allocates the resource input in terms of proportion, and manages the input and performance to smooth the process. The research result in the case study leads to the performance of 5 persons less, increasing 25 million/year, and enlarging the scope of job description. 4.To ensure the ongoing reconstruction of the process, the following introduction of BSC selects four aspects (learning and growth, internal control, customer, and finance) to base the audit of BPR and complete the integration of these three management systems. 5.The integrated leading management system is effective in the case practice: further expansion to other industries would be powerful to prove its feasibility.