A Study of VM/VE/ABC Integrated Model Applied in a Taiwanese Post Company

摘要

Accurate information is of value because it helps accurate judgment, which is an important part of business for proper judgment provides incentives for better performance. Among the judging criteria, cost analysis is an important index in enhancing of business operation. However, traditional cost accounting seems insufficient to fill in the contributing role. With a purpose to improve financial and operation performance without sacrificing quality, customer loyalty and employees' satisfaction, this paper intends to apply the concepts of value management (VM) and value evaluation (VE), building a hypothetical model by integrating the VM/VE with Activity Based Costing (ABC) and looking into a case in Taiwan dealing with post service employees' monthly pay.This paper is divided into four sections. Section 1 introduces key concepts to support this proposed model. Section 2 described the proposed by pothetical model that is put into a test in Section 3. Section 4 gives a discussion and it concludes the paper by reporting that the proposed model helps overcomes the causes of inappropriate cost and shows assessing results in a timely and efficient manner. Some potential areas for further studies are also recommended.