新呈介紹與 abc & abm
TRANSCRIPT
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on ABC & ABM
1
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agenda
Whats EMBA?
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABM
2
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19901212
Wiring Harness & Cable Assembly
OEM
1308743100
3
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IQC
MIS
ISO
4
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5
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LVDSPanel 6
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7
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8
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PS2RS232 9
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DVIVGAHDMI 10
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HDDPower Supply Cable
11
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USBMini USB 12
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CCD 13
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14
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Power 15
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AVRCA 16
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17
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IP6X
M22 M12 M8 M5
18
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DSUB 62PinsWaterproof DC Plug/Jack
Trailer connectorWaterproof M15 10pins
19
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20
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ECG EEG
21
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Heavy Duty 22
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23
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LVDSKVM 24
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AC/DC 25
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A380
26
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TS16959 27
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ISO 9001 28
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ISO 14001 29
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UL 30
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Key in ERP
BOM
31
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ISO/TS 16949ISO 9001ISO 14001
IPC/WHMA-A-620
32
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3
1
8
18
1
12Awg2
5
12
3
5
* 1
10
1
4
5
5
33
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ROHS X Ray 1
1003
200Kg1
50Kg1
10Kg3
Hi-Pot1
1
1
1
1
5
3
10
1
34
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13jtep.net6
IPC-A-620 MITIPC-A-610 CISIPC J-STD-001 CIS
EMBA
[email protected]; [email protected]
Line GroupIPCLine IDanotinechen
EZ Palm
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36
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IPC 37
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IPCWHMA-A-620 CIT 38
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IPC-A-610 CIS 39
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IPC J-STD-001 CIS 40
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41
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EZ Palm 42
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EMBA
Exercise, Executive, Extension or Elite MBA
43
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EMBA?
44
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jtep.net
Value Creation Cycle
4.0
jtep.net
IOT
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46
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47
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48
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49
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50
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51
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Wiring Harness
USD 39,721
NT$1,191,630
27,536 31,271 35,946 39,529 40,634 42,715 39,721
52
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BCG
Sta
rC
ash
co
w
Qu
est
ion
Ma
rkD
og
High
Low
Low
Hig
h
?
$
53
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? 54
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55
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Good Idea
20%
56
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vs
57
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vs
intangible Cost
58
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59
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60
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61
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EC
Cloud CAD
62
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https://bmfiddle.com
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1. (Value Proposition)
?
2. (Target Customer Segments)
3. (Channels)
4. (Customer Relationships)
5. (Key Partners) Business Alliances
6. (Key Activities)
7. (Key Resources)
8. (Cost Structure
9. (Revenue Streams) (Revenue Flow)
64
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67
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PESTEL
Poltical
EconomicGDP
Social/Cultural
Technology
Legal.
Environment
68
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OnShape
Cloud CAD
69
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Maker
70
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4.0
4.0
71
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72
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73
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77
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78
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ABCActivities
83
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Cost
Deferred Costs
Expired CostsExpensesLoss
84
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(cost)(expense)
(loss)
85
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86
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87
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Cost Behavior Patterns
Variable Costs
Fixed Costs
Semi-Fixed or Semi-Variable Costs
88
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(relevant range)
89
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90
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91
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92
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(historical cost)
(replacement cost)
(budgeted cost)
93
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$1,000,000$6,000,000$500,000$1,000,000
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(cost object)(direct cost)
95
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(controllable cost)(uncontrollable cost)
96
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97
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98
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99
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100
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EX.
EX.
101
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102
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Ex:
EX
103
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MIS
104
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Manufacturing Costs
Direct Materials
Direct Labor
Manufacturing Overhead, Factory Overhead)
105
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106
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ABC
A
B
Cost Pool
108
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ABC
A
B
//
109
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ABC
A
B
Key
110
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ABC
A
B
ISO/TS
111
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ABC
A
B
112
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12MK13375 113
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12MK13375 114
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ABC
ABC ABC(1)
NT$40.22 NT$46.3 NT$46.3
35% 35% 17.3%
NT$54.3 NT$62.50 NT$54.3
120
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ABC
121
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122
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123
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124
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ABM
125
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ABM
126
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ABM
127
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ABM
128