| Summary: | 碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The Activity Value Management System （AVMS） from Professor Anne Wu after years of research and developing out a management system to manage cells, has broken with the traditional accounting cost concept. This system provides information on a causal relationship to resolve the question as to the quality, capacity, and has accurate information that offers the manager to recognize improvement opportunities of the quality and capacity. This study to a case study combines with Activity Value Management System, and analyses this result of quality and capacity to provide the manager management implications and improvement suggestions.
The case company is a metal injection manufacturing company that combines the manufacturing procedure and ERP data with Activity Value Management to obtain a series of analytical data that find the quality and capacity management problems of the case company. The results of the study found: （a） Controllable resources or uncontrollable resources are able to look out the degree of control of expenditure, （b） From the quality management show what the related activity on the quality will be given rise profit for a company, （c） From the capacity utilization rates show whether the activity process is reasonable, whether they need to improve, and （d） What are the profit or loss from individual products?
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