1

on ABC & ABM

agenda

Whats EMBA?
jtep.net

ABC

ABC

ABC

ABC

ABC

ABC

ABC

ABM

19901212

Wiring

Harness & Cable Assembly

OEM


13087

43100

IQC

ISO

MIS

LVDSPanel

PS2RS232

DVIVGAHDMI

10

HDDPower Supply
Cable

11

USBMini USB

12

CCD

13

14

Power

15

AVRCA

16

17

18

IP6X

M22

M12

M8

M5

19

DSUB 62Pins

Waterproof M15 10pins

Waterproof DC Plug/Jack

Trailer connector

20

21

ECG EEG

Heavy Duty

22

23

LVDSKVM

24

AC/DC

25



A380

26

TS16959

27

ISO 9001

28

ISO 14001

29

UL

30

31

BOM

Key in
ERP


ISO/TS

32

16949ISO 9001ISO 14001

IPC/WHMA-A-620

18

12Awg2
5

12

33

3
5
* 1
10
1
4
5
5


ROHS X Ray 1
1003
200Kg1
50Kg1
10Kg3
Hi-Pot1
1
1

34

1
1
5
3
10
1

13jtep.net6
IPC-A-620 MITIPC-A-610 CISIPC J-STD-001 CIS
EMBA

antoine@everbiz.com.tw; yung.jui.chen@gmail.com
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

44

EMBA?

45

jtep jtep.net

Value Creation Cycle

4.0

jtep.net

IOT

46

47

48

49

50

51

Wiring Harness

27,536

31,271

35,946

39,529

40,634

42,715

39,721

USD 39,721
NT$1,191,630

52

Star

Cash cow

$
Dog

Question Mark

High

Low

BCG
53

High
Low

54

55

Good Idea

20%

56

 vs

57

 vs

intangible
Cost

58

59

60

61

EC
Cloud
CAD

62

63

https://bmfiddle.com

64

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)

67

PESTEL
Poltical
EconomicGDP
Social/Cultural
Technology
Legal.
Environment

68

69

OnShape
Cloud

CAD


Maker

70


4.0
4.0

71

72

73

77

78




ABCActivities

83

84

Cost

Deferred Costs

Expired Costs
ExpensesLoss


(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

108

Cost Pool

ABC

/
/

109

ABC

Key

110

ABC

ISO/TS

111

ABC

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

ABM

125

ABM

126

ABM

127

ABM

128