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1、A Management Control ModelBased on the Customer Service Process 管理控制模型管理控制模型-以消費者服務流程為基礎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模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使用於模擬現況,幫助作經營決策結論大綱The Challenge to Traditional Management Control SystemsResultActi
2、on Research:Method and ModelsConclusionsThe Challenge to Traditional Management Control SystemsnThe Foundations of Traditional Management Control Systems Peopleorganizations goalProcessmotivating&inspiringManagement control steps(1)Goals are utilized as(2)performance measures.(2)Standards are define
3、d.(3)Outcome is 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 contro
4、l focused 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 narr
5、owly 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 PerspectiveService has become increasingly importantManual labour is replaced by knowledge labourMust be based on opera
6、tions as a process in order to make visible the activities aimed at customer satisfactionAction Research:Method and Models nCase:mobile telephony services companynMethod-MethodnMember-760employee,58 managers were interviewed nData Collection-Certain basic criteria for a costing model gradually evolv
7、ed nGeneration of Categories and Patterns-analyse patterns in the interview data nDeveloping the Basic Model-the model was documented in a costing manual Results-customer service process n“Market contact”-讓顧客對使用行動電話服務感興趣 n“Distributor”導引客戶為了購買電話，主動接觸經銷商 n“Subscription”-合意購買簽約,n“Operations”-開始服務 n“Mo
8、dify”-顧客也許希望“修改”他的服務，包括額外服務 n“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-ModelnActivity-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
9、法 nAll types of cost have been allocated to the service process model based on employee activities.nCost 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nThe economic model may now be used
10、to simulate profitability for -an individual service,-a group of services,-the entire company,-a relevant department.ConclusionsnSimulate realistic decision situations concerning the operations of key processes.nEvaluating the service processes-finding the most efficient use of available resources.n
11、Important-that employees understand the complete process nDevelopment of common standards and norms 經銷店數經銷店數量販連鎖量販連鎖店數店數服務受信服務受信客訴處理客訴處理件數件數滿意度調查滿意度調查I-netI-net派工派工服務維修委外服務維修委外3rd party3rd party內修廠內修廠技術支援 商品支援 服務企劃客戶數客戶數外購供應商客服人員客服人員各據點各據點 另件供應Call Center取送、進廠處理取送、進廠處理生產供應商Internet客訴追蹤客訴追蹤服務品質分析服務品質分析/重大案件處理重大案件處理/後勤支援後勤支援.Thank you
管理控制模型-以消费者服务流程为基础
