隨著企業營運模式日趨多元與複雜，傳統財務會計資訊已難以滿足管理決策所需之實用性與準確性，尤其對研發投入密集、採多元通路經營且高度仰賴人力資源之產業而言，更需具備一個能夠衡量研發效益與通路獲利性之管理工具。為因應此需求，本研究以台灣一間創立自有品牌之生技企業為對象，導入作業價值管理系統（AVM），藉由建構資源項目、作業中心、作業項目與價值標的四大模組的過程，重新分類與整合成本及資源投入資訊，並透過員工工作時數分攤各項作業成本，以瞭解產品、通路與客戶之獲利能力，且同時掌握研發專案之成本結構與效益。此外，經由檢視研發部門與業務部門相關之品質屬性及顧客服務屬性，可協助企業瞭解其現有流程之問題點，作為資源配置優化與策略調整之依據。

With the increasing diversity and complexity of corporate business models, traditional financial accounting information is no longer sufficient to meet the practicality and accuracy required for managerial decision-making. This is especially true for industries characterized by intensive R&D investment, multi-channel operations, and heavy reliance on human resources. Such industries require a management tool capable of assessing both R&D effectiveness and channel profitability. To address this need, this study adopts a case analysis of a Taiwanese biotechnology company that has established its own brand. The study implements the Activity Value Management (AVM) system, constructing its four core modules: resource items, activity centers, activity items, and value targets. Through this framework, the firm’s cost and resource input data are reclassified and integrated. By allocating activity costs based on employee work hours, the system enables the company to assess profitability at the product, channel, and customer levels, while also tracking the cost structure and benefits of R&D projects. Furthermore, by examining quality attributes and customer service characteristics related to both the R&D and sales departments, the study assists the company in identifying process inefficiencies and provides a basis for optimizing resource allocation and adjusting business strategies.

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