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 假設 目標 傳統的管控制度 有缺點 管控制度在服務流程 方面的應用 建立服務過程的 管控模式 解法 分析 結論 用ABC model 以行動電話廠商 作個案研討 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 The Challenge to Traditional Management Control Systems The Foundations of Traditional Management Control Systems People Process motivating & inspiring organization’s goal Management control steps (1) Goals are utilized as performance measures. (2) Standards are defined. (3) Outcome is compared with standard. (4) Deviations are analysed. (5) The manager takes corrective action. (6) Step three is repeated. Traditional management control advantages Advantages Manager Staff decentralize decision making – Managers can handle their own operations in an effective way staff management control – focused on generating and following-up relevant reports Problems 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 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 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 Action Research: Method and Models Case: mobile telephony services company Method Phase Responsibility Time frame (months) 3 Data collectiona Generation of categories and patterns Project group Researchers 5 Development of basic model Project group 4 Data collection Controllers 2 System specification Project group 12 System implementation External consultant 3 (planned) A total of 760employee were involved in the research project and 58 managers were interviewed Method 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 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 “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 “Pay”付錢 Results - A Service Map as a Model direct interaction W/O direct contact telecom network other supporting activities the main service of the company: mobile telephony. ABC-Model Activity-based costing(作業基礎成本制度) -係指企業透過作業將資源轉換成可以銷售的產品 或服務的成本標的;是一種衡量企業的資源、作業、 成本標的之績效與成本的方法 All types of cost have been allocated to the service process model based on employee activities. Cost Drives-影響成本之作業或數量之水準,即作 業或數量之變化與成本標的的總成本之變化存在 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 to simulate profitability for -an individual service, -a group of services, -the entire company, -a relevant department. Conclusions Simulate 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 應用-台灣市場 LCDTV服務架構 取送、進廠處理 客戶數 經銷店數 量販連鎖 店數 服務受信 客訴處理 件數 客服人員 各據點 服務維修委外 3rd party I-net 內修廠 派工 Internet 外購 供應商 另件 供應 滿意度調查 客訴追蹤 服務品質分析/重大案件處理/後勤支援.. Call Center 技術支援 商品支援 生產供應商 服務企劃 Thank you