隨著市場競爭的加劇和消費者需求的不斷變化，企業需要更加有效地管理銷售活動，以實現更好的業務績效和市場競爭力。作業價值管理系統（Activity Value Management, 簡稱 AVM）是一套管理系統，用於管理企業中的各個作業流程，並提供所需的「原因」和「結果」資訊。本研究以汽車零件製造公司為研究對象，採用個案研究法和深度訪談法，融合個案公司導入AVM所產生的資訊與外部因素，從中提取內部管理所需的重要資訊，以支援業務人員績效分析。透過本研究的結果，協助個案公司制定相關的業務人員績效管理決策，同時提出相關的管理建議。

With the intensification of market competition and the constant evolution of consumer demands, businesses need to manage their sales activities and more effectively to achieve better business performance and market competitiveness. Activity Value Management (AVM) is a management system that focuses on managing various activates within a company and provides the necessary "causal" and "resultant" information. This study focuses on the automotive parts manufacturing company and adopts a case study approach combined with in-depth interviews. By incorporating the information generated from the implementation of AVM in the case company and considering external factors, the study aims to identify vital internal management information related to salesperson performance analysis. The findings will assist the case company in formulating relevant decisions regarding salesperson performance management, as well as providing relevant management recommendations.

一、中文部分
吳安妮， 2015，管理會計技術商品化: 以 ABC 為核心之作業價值管理系統 (AVMS) 為例，會計研究月刊，359期：20-24。
產業價值鏈資訊平台，2023，汽車產業鏈簡介，產業價值鏈資訊平台。
經濟部統計處，2023，汽車及其零件製造業經營實況調查報告，經濟部統計處。
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