管理控制模型-以消费者服务流程为基础资料教材.pptVIP

A Management Control ModelBased on the Customer Service Process 管理控制模型-以消費者服務流程為基礎 第二組 N95D0002洪麗雯 N95D0010邱薇婷 N95D0012姚岱宜 Paper 概要 大綱 The Challenge to Traditional Management Control Systems The Foundations of Traditional Management Control Systems Management control steps Traditional management control advantages Problems with Traditional Management Control Management Control in Services: A Need for Change of Perspective Action Research: Method and Models Case: mobile telephony services company Method- Method Member-760employee , 58 managers were interviewed Data Collection -Certain basic criteria for a costing model gradually evolved Generation of Categories and Patterns -analyse patterns in the interview data Developing the Basic Model -the model was documented in a costing manual Results - customer service process “Market contact”- 讓顧客對使用行動電話服務感興趣 “Distributor” – 導引客戶為了購買電話，主動接觸經銷商 “Subscription”- 合意購買簽約 , “Operations” - 開始服務 “Modify” - 顧客也許希望“修改” 他的服務，包括額外服務 “Pay”- 付錢 Results - A Service Map as a Model ABC-Model Activity-based costing(作業基礎成本制度) -係指企業透過作業將資源轉換成可以銷售的產品或服務的成本標的;是一種衡量企業的資源、作業、成本標的之績效與成本的方法 All types of cost have been allocated to the service process model based on employee activities. Cost Drives-影響成本之作業或數量之水準，即作業或數量之變化與成本標的的總成本之變化存在著因果關係。 Results-Entering Data into the Model The model 用在何處 The economic model may now be used to simulate profitability for -an individual service, -a group of services, -the entire company, -a relevant department. Conclusions Simulate realistic decision situations concerning the operations of key processes. Evaluating the service processes - finding the most efficient use of available resources. Important- that employees understand the complete process Development of common standards and norms Thank you * * 管控制度在服務流程 方面的應用 建立服務過程的 管控模式 傳統的管控制度 有缺點 問題 假設 目標 用ABC model 解法 以行動電話廠商 作個案研討 分析 可以將這模型使用 於模擬現