通路代理商作為下游零售通路商與上游製造商間之橋梁，依客戶的需求提供 服務，而提供服務最重要的資源同時也是最大的成本來自公司業務人員。作業價 值管理系統(ActivityValueManagement, 簡稱 AVM)係以作業基礎成本為基礎 的一套整合性管理系統，目的是釐清經營的原因資訊及結果資訊，提供企業做出 策略面、營運面與政策面相關決策之依據。本研究採用實地實證法，以國內一通 路代理商為研究對象，通過個案公司 AVM 系統產生之資訊以衡量員工之銷售績 效及投入之努力程度，並進一步將銷售績效與投入程度之比例進行比較，觀察個 案公司實施績效激勵計畫之成效，並提出相關管理建議。

Channel agents provide services according to the needs of their customers, and the most important resource for providing services as well as the greatest cost is the company's personnel cost. Activity Value Management (AVM) is an integrated management system based on activity-based costing in order to generate "cause" and "effect" information and provide the basis for making operating decisions. This research is based on a field empirical study of a domestic channel agent, measuring the sales performance and efforts of employees through the information generated by the AVM system of the case company, and further compares the ratio between sales performance and effort level to observe the effectiveness of the case company's implementation of the performance-based incentive plan, and assist the case company to improve their Incentive plan.

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