管理控制模型-以消费者服务流程为基础
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Action Research: Method and Models
Case: mobile telFra Baidu bibliotekphony services company
Method-
Phase Data collectiona
Responsibility Project group
Time frame (months) 3
(5) The manager takes corrective action.
(6) Step three is repeated.
Traditional management control advantages
Advantages decentralize decision making – Manager Managers can handle their own operations
The Challenge to Traditional Management Control Systems
The Foundations of Traditional Management Control Systems
People
Process motivating &
inspiring
organization’s goal
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
目標
建立服務過程的 管控模式
解法 用ABC model
分析
以行動電話廠商 作個案研討
結論
可以將這模型使用 於模擬現況,
幫助作經營決策
大綱
The Challenge to Traditional Management Control Systems Action Research: Method and Models Result Conclusions
-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
Management control steps
(1) Goals are utilized as (2) performance
measures.
(2) Standards are defined.
(3) Outcome is compared with standard.
(4) Deviations are analysed.
12
System implementation
External consultant
3 (planned)
A total of 760employee were involved in the research project and 58 managers were
interviewed
Method
“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
A Management Control Model Based 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
問題 傳統的管控制度
有缺點
假設
管控制度在服務流程 方面的應用
- Focus narrowly on 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 Perspective
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
Generation of categories and patterns Researchers
5
Development of basic model
Project group
4
Data collection
Controllers
2
System specification
Project group
in an effective way
staff management control –
Staff
focused on generating and following-up relevant reports
Problems with Traditional Management Control
Service has become increasingly important
Manual labour is replaced by knowledge labour
Must be based on operations as a process in order to
make visible the activities aimed at customer satisfaction