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系統識別號 U0026-1706201519074000
論文名稱(中文) 創新會計與商業模式設計之田野研究-以口腔癌檢驗新創事業為例
論文名稱(英文) Innovation accounting and business model design:Field study of a new venture in oral cancer test
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 2
出版年 104
研究生(中文) 謝怡萱
研究生(英文) Yi-Hsuan Hsieh
學號 R16021205
學位類別 碩士
語文別 中文
論文頁數 67頁
口試委員 指導教授-楊朝旭
口試委員-蔡柳卿
口試委員-陳政芳
口試委員-黃炳勳
中文關鍵字 商業模式  創新會計法  虛榮指標  可行性指標 
英文關鍵字 Business model  Innovation accounting  vanity metrics  actionable metrics 
學科別分類
中文摘要 台灣人富有創業精神並且積極的在推動與實現創業計畫,但是新創企業數雖然逐年增加,其平均存活率卻只有三年。本研究與一真實口腔癌篩檢試劑新創事業團隊合作,透過參與觀察以系統化的方式規劃出一套商業模式,並且運用創新會計法測試公司的商業模式,不僅用客觀的角度幫助管理者檢視其商業模式是否正確,還證明新創事業正在朝正確的方向學習以發展成永續經營的企業。結果發現新創團隊在規劃運作時容易會受到社交網站(例如:Facebook、google+)中按讚數量增加、投資人深入洽談與接觸、榮獲獎項等虛榮指標誤導並且以錯誤的總體數據分析,而未能確切掌握公司以及其顧客的情況。因此新創事業應小心避免上述之情況,改以顧客是否確實對公司產品與服務買單、取得投資人資金、實地訪談目標顧客與群組分析等可行性指標衡量公司之行動與規劃。
英文摘要 The spirit of entrepreneurship is growing in Taiwan. However, although the numbers of new ventures increases year by year, the average survival rate is only three years. In this study, we work with a new venture in oral cancer test. This study used a systematic framework planning a business model, and used an innovative accounting method to test it. It not only helps managers using objective perspective view of its business model, but also show that the new ventures are moving in the right direction to learn and develop into a sustainable business. The results suggest that the new venture is vulnerable to the impact of vanity metrics and used the wrong method to analyse data. This will make the new venture fail to grasp the exact situation of the company and its customers. Accordingly the new venture should be careful to avoid the situation. Changed to actionable metrics such as whether the customer is really paying for the company's products and services, obtain funds, field interviews target customers and group analysis to measure the Company's operations and planning.
論文目次 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題與研究目的 3
第三節 研究貢獻 3
第四節 研究流程 4
第二章 文獻探討 5
第一節 創業理論 5
壹、創業的定義 5
貳、發掘創業機會 5
第二節 新創事業 6
壹、新創事業定義 6
貳、新創事業管理控制 7
参、新創事業管理會計系統 8
第三節 商業模式 9
壹、商業模式定義 9
貳、商業模式要素 11
参、測試商業模式 12
第四節 創新會計 12
第三章 研究方法 14
第一節 質性研究 14
壹、質性研究方法 14
貳、訪談法 15
参、觀察法 16
第二節 商業模式藍圖 16
第三節 創新會計 18
壹、創新會計三步驟 18
貳、創新會計三A價值 18
第四章 個案分析 20
第一節 公司產品簡介 20
壹、醫療診斷輔助工具公司 20
貳、公司產品:口腔癌篩檢試劑 20
参、產品使用流程 21
第二節 產業分析 22
第五章 結果分析 26
第一節 A公司之商業模式規劃 26
壹、商業模式規劃流程 26
貳、最小可行性產品 32
第二節 修正商業模式 34
壹、修正商業模式之流程 34
貳、修正最小可行性產品 40
第三節 回顧創新會計法應用與未來規劃 49
壹、虛榮指標 49
貳、可行性指標 52
参、未來規劃 56
第六章 結論與限制 61
第一節 結論 61
第二節 建議 61
第三節 研究限制 62
參考文獻 63
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