IDEF0功能模式與作業制成本制度之整合-以設計變更管理系統為例

Abstract

系統改善是目前企業的重要課題，本研究利用IDEF0功能模式作為系統規 劃設計的輔助工具，以作業制成本制度作為系統評估分析的方法，兩者整 合運用來達成系統改善的目標。IDEF0可以完整的表達系統內各項行為及 資訊，並且支援作業制成本制度來分析系統之產品成本、資源效率及作業 績效。本文並探討這兩種工具的互動關係，發展出整合應用的步驟以及相 關資訊之轉換關係。最後以設計變更管為例，實際建立一IDEF0模式，並 以此模式為基礎發展作業制成本制，來作為探討整合關係之實例。 In today's rapidly changing economic environment, it has brcome imperative for enterprise to improve their systems. IDEF0 function model and activity based costing are useful tools to achieve system improvement. This paper users IDEF0 function model as a supporting tools to model a system and activity based costing to appraise the system. A function model could completely describe all essential activities and information. It also supports establishment of an activity based costing system to analysis the performance of the resources,activities and products . Besides, we also develop an integration relationship for IDEF0 function model and activity based costing in facilitating system improvement. In the final, we apply an engineering changeanagement system as a study case to verify the integration relationship.