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on ABC & ABM
1
agenda
Whats EMBA?
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABM
2
19901212
Wiring Harness & Cable Assembly
OEM
1308743100
3
IQC
MIS
ISO
4
5
LVDSPanel 6
7
8
PS2RS232 9
DVIVGAHDMI 10
HDDPower Supply Cable
11
USBMini USB 12
CCD 13
14
Power 15
AVRCA 16
17
IP6X
M22 M12 M8 M5
18
DSUB 62PinsWaterproof DC Plug/Jack
Trailer connectorWaterproof M15 10pins
19
20
ECG EEG
21
Heavy Duty 22
23
LVDSKVM 24
AC/DC 25
A380
26
TS16959 27
ISO 9001 28
ISO 14001 29
UL 30
Key in ERP
BOM
31
ISO/TS 16949ISO 9001ISO 14001
IPC/WHMA-A-620
32
3
1
8
18
1
12Awg2
5
12
3
5
* 1
10
1
4
5
5
33
ROHS X Ray 1
1003
200Kg1
50Kg1
10Kg3
Hi-Pot1
1
1
1
1
5
3
10
1
34
13jtep.net6
IPC-A-620 MITIPC-A-610 CISIPC J-STD-001 CIS
EMBA
[email protected]; [email protected]
Line GroupIPCLine IDanotinechen
EZ Palm
35
36
IPC 37
IPCWHMA-A-620 CIT 38
IPC-A-610 CIS 39
IPC J-STD-001 CIS 40
41
EZ Palm 42
EMBA
Exercise, Executive, Extension or Elite MBA
43
EMBA?
44
jtep.net
Value Creation Cycle
4.0
jtep.net
IOT
45
46
47
48
49
50
51
Wiring Harness
USD 39,721
NT$1,191,630
27,536 31,271 35,946 39,529 40,634 42,715 39,721
52
BCG
Sta
rC
ash
co
w
Qu
est
ion
Ma
rkD
og
High
Low
Low
Hig
h
?
$
53
? 54
55
Good Idea
20%
56
vs
57
vs
intangible Cost
58
59
60
61
EC
Cloud CAD
62
https://bmfiddle.com
63
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
67
PESTEL
Poltical
EconomicGDP
Social/Cultural
Technology
Legal.
Environment
68
OnShape
Cloud CAD
69
Maker
70
4.0
4.0
71
72
73
77
78
ABCActivities
83
Cost
Deferred Costs
Expired CostsExpensesLoss
84
(cost)(expense)
(loss)
85
86
87
Cost Behavior Patterns
Variable Costs
Fixed Costs
Semi-Fixed or Semi-Variable Costs
88
(relevant range)
89
90
91
92
(historical cost)
(replacement cost)
(budgeted cost)
93
$1,000,000$6,000,000$500,000$1,000,000
94
(cost object)(direct cost)
95
(controllable cost)(uncontrollable cost)
96
97
98
99
100
EX.
EX.
101
102
Ex:
EX
103
MIS
104
Manufacturing Costs
Direct Materials
Direct Labor
Manufacturing Overhead, Factory Overhead)
105
106
ABC
A
B
Cost Pool
108
ABC
A
B
//
109
ABC
A
B
Key
110
ABC
A
B
ISO/TS
111
ABC
A
B
112
12MK13375 113
12MK13375 114
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
ABC
121
122
123
124
ABM
125
ABM
126
ABM
127
ABM
128