管理控制模型-以消费者服务流程为基础.ppt

AManagementControlModelBasedontheCustomerServiceProcess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 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ABCmodel 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況 幫助作經營決策 結論 大綱 TheChallengetoTraditionalManagementControlSystems Result ActionResearch MethodandModels Conclusions TheChallengetoTraditionalManagementControlSystems TheFoundationsofTraditionalManagementControlSystems People organization sgoal Processmotivating inspiring Managementcontrolsteps Goalsareutilizedasperformancemeasures 2 Standardsaredefined 3 Outcomeiscomparedwithstandard 4 Deviationsareanalysed 5 Themanagertakescorrectiveaction 6 Stepthreeisrepeated Traditionalmanagementcontroladvantages Advantages decentralizedecisionmaking Managerscanhandletheirownoperationsinaneffectiveway staffmanagementcontrol focusedongeneratingandfollowing uprelevantreports ProblemswithTraditionalManagementControl Accessibilityandusefulnesscriteriamentionedaredifficulttocomeby Overheadcostsaredifficulttomeasureandtomonitor suchascostsforprocurementandmanagementcontrol Focusnarrowlyonfinancialmeasurestothedetrimentofotherrelevantmeasures suchascustomersatisfactionandoperationalflexibility ManagementControlinServices ANeedforChangeofPerspective Servicehasbecomeincreasinglyimportant Manuallabourisreplacedbyknowledgelabour Mustbebasedonoperationsasaprocessinordertomakevisibletheactivitiesaimedatcustomersatisfaction ActionResearch MethodandModels Case mobiletelephonyservicescompanyMethod Method Member 760employee 58managerswereinterviewedDataCollection CertainbasiccriteriaforacostingmodelgraduallyevolvedGenerationofCategoriesandPatterns analysepatternsintheinterviewdataDevelopingtheBasicModel themodelwasdocumentedinacostingmanual Results customerserviceprocess Marketcontact 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 AServiceMapasaModel themainserviceofthecompany mobiletelephony directinteraction W Odirectcontact telecomnetwork othersupportingactivities ABC Model Activity basedcosting 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Alltypesofcosthavebeenallocatedtotheserviceprocessmodelbasedonemployeeactivities CostDrives 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 EnteringDataintotheModel HowCostsandRevenuesAreAssignedintheEconomicModel Themodel用在何處 Theeconomicmodelmaynowbeusedtosimulateprofitabilityfor anindividualservice agroupofservices theentirecompany arelevantdepartment Conclusions Simulaterealisticdecisionsituationsconcerningtheoperationsofkeyprocesses Evaluatingtheserviceprocesses findingthemostefficientuseofavailableresources Important thatemployeesunderstandthecompleteprocessDevelopmentofcommonstandardsandnorms 應用 台灣市場LCDTV服務架構 經銷店數 量販連鎖店數