The Integration between Activity Value Management and Project Management-A Case Study

• Main Authors: Yang, Chih-Kai, 楊智凱
• Other Authors: 吳安妮
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/k93rqw

碩士 === 國立政治大學 === 會計學系 === 107 === Activity Value Management(AVM) is both an integrated value management theory and a management tool based on Activity-Based Costing(ABC). AVM was created as a theory to solve management problems of enterprises by Prof. Anne Wu with more than 30 years. It is not only a tool but a key for enterprises heading to the top. Project Management is a mature management method or tool in business, which has developed many different forms, even with different concepts. It is widely used by enterprises. Besides benefiting organizations with solely importing it, AVM could connect with other management theories and tools to larger the impact to organizations. This research is based on a case study of the aviation department in a Taiwanese modeling company, which operated on project basis. Firstly, this research states the current managerial situation of case company, also emphasizes its weakness on project management which are mainly project cost management and project quality management. Secondly, from the participation of AVM importing and the study on past thesis, this research points out the key of integration between AVM and Project Management is the “Activity Model” of AVM. Lastly, according to the analysis, this research concludes that the benefits of integration between AVM and Project Management exist in project cost management, project quality management, project profit management, project pricing management, and project personnel performance management.