管理控制模型-以消费者服务流程为基础ppt课件

1、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 概要管控制度在服務流程方面的應用建立服務過程的管控方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运用於模擬現況,幫助作經營決策結論大綱The Challenge to Traditional Management Control SystemsResultAction Research: Meth

2、od and ModelsConclusionsThe Challenge to Traditional Management Control SystemsThe Foundations of Traditional Management Control Systems Peopleorganizations goalProcessmotivating & inspiringManagement control stepsGoals are utilized as performance measures. (2) Standards are defined. (3) Outcome is

3、compared with standard. (4) Deviations are analysed. (5) The manager takes corrective action. (6) Step three is repeated. Traditional management control advantagesAdvantagesdecentralize decision making Managers can handle their own operationsin an effective wayManagerstaff management control focused

4、 on generating and following-up relevant reportsStaffProblems with Traditional Management Control -Accessibility and usefulness criteria mentioned are difficult to come by.-Overhead costs are difficult to measure and to monitor,such as costs for procurement and management control - Focus narrowly on

5、 financial measures to the detriment of other relevant measures, such as customer satisfaction and operational flexibility. Management Control in Services: A Need for Change of PerspectiveService has become increasingly importantManual labour is replaced by knowledge labourMust be based on operation

6、s as a process in order to make visible the activities aimed at customer satisfactionAction Research: Method and Models Case: mobile telephony services companyMethod- MethodMember-760employee , 58 managers were interviewed Data Collection -Certain basic criteria for a costing model gradually evolved

7、 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- 讓顧客對运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 “Modi

8、fy - 顧客也許希望“修正 他的服務，包括額外服務 “Pay- 付錢 Results - A Service Map as a Model the main service of the company: mobile telephony. direct interaction W/O direct contact telecomnetwork other supporting activities ABC-ModelActivity-based costing(作業基礎本钱制度) -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本钱標的;是一種衡量企業的資源、作業、本钱標的之績效與本钱

9、的方法 All types of cost have been allocated to the service process model based on employee activities. Cost Drives-影響本钱之作業或數量之水準，即作業或數量之變化與本钱標的的總本钱之變化存在著因果關係。 Results-Entering Data into the Model How Costs and Revenues Are Assigned in the Economic Model The model 用在何處The economic model may now be used

10、 to simulate profitability for -an individual service, -a group of services, -the entire company, -a relevant department. ConclusionsSimulate 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 應