本研究以台灣汽車零組件廠商為研究對象，依據廠商的供應市場特性將廠商區分為OEM與AM兩個策略群組，研究不同群組的業者在管理控制系統的應用差異。本研究之目的在於研究廠商所處的策略群組與管理控制系統的關係，並針對管理控制系統的運用現況進行個案研究工作，藉此研究，提供企業或組織的管理階層做日後設計與運用管理控制系統之參考。
本研究透過複個案訪談與問卷調查，採用權變理論的觀點發展出本研究之研究假說，主要假說為
(1)成本領導策略群組面對外部產業環境相對穩定；差異化策略群組面對外部產業環境相對不穩定;
(2)成本領導策略群組的技術不確定性較低，著重於標準化大量生產；差異化策略群組的技術不確定較高，著重於研發能力;
(3)成本領導策略群組的組織結構偏向正式化、集權化，偏好大型組織；差異化策略群組的組織結構偏向彈性化、分權化，偏好小型組織;
(4)成本領導策略群組的策略特性，重視正式化控制、預算制度；差異化策略群組的策略特性，重視規劃過程、人際控制。
經由受訪廠商的訪談與問卷調查結果發現：OEM群組廠商屬於成本領導策略群組，其管理控制系統著重於成本預算的正式化控管；AM群組廠商屬於差異化策略群組，其管理控制系統偏向資訊的過程整合，強調參與式的預算。
未來的研究方向，建議可利用大量問卷收集相關量化資料，或者利用管理控制系統的工具更加具體化說明並進行分析研究，有助於企業在設計管理控制工具的參考之依據，以利企業經營策略能有效地執行及達成即定目標。

This thesis serves auto part manufacturers as research objects, and categorizes them by market characters into types of OEM and AM strategy groups in order to discover the application differences in managerial control systems by group. This thesis aims at finding the relation between strategy group and their managerial control systems. This research took these firms’ current application practices of managerial control systems as the cases. The outcomes of this study could provide a reference base for the management of underlying firms for the design and operation management of managerial control systems.
This thesis developed related hypotheses via multiple case interview and questionnaire surveys with contingency point of view. The main hypotheses used in this study are:
(1) Cost leadership group is facing a generally stable environment while differentiation group facing a generally uncertain environment,
(2) Cost leadership group assumes less uncertainty in techniques, firms in this group aim at mass production while differentiation group assumes more uncertainty in techniques, aims at researching capacity,
(3) Firms in cost leadership group have relatively formal, centralized and larger sized organizations while firms in differentiation group have flexible, decentralized and smaller sized organizations, and
(4) Cost leadership firms value formal control, budgeting systems while differentiation firms value planning process and interpersonal control.
Via interviews and questionnaires, the study discovered following points: OEM firms are categorized into cost leadership group, their managerial control systems think highly of cost budgeting and formal control; AM firms are categorized into differentiation group, their managerial control systems think highly of information process integration and participative budgeting.
Gather quantitative information via mass amount of questionnaires is recommended. Researchers could also analyze and research further in practical realms through managerial control systems’ tools in order to help forms design their tools for enhancing forms strategy implementation and objective attainment.

目 錄
審 定 書....... ............................................................I
致 謝 詞....................................................................II
中文摘要..................................................................III
英文摘要..................................................................IV
目 錄.........................................................................V
圖 次.........................................................................VI
表 次.........................................................................VII

第一章 緒論 ............................................................1
第一節 研究動機.....................................................1
第二節 研究目的.....................................................2
第三節 研究範圍.....................................................2
第四節 研究流程.....................................................3
第二章 文獻探討............. .......................................4
第一節 企業業務型態............................................ 4
第二節 企業經營策略............................................ 6
第三節 管理控制系統............................................ 18
第四節 策略群組與管理控制系統之關連性........ 29
第三章 研究設計.....................................................32
第一節 研究架構.................................................... 32
第二節 研究方法.................................................... 33
第三節 研究假說.................................................... 33
第四節 訪談問卷與訪談問題的設計.................... 34
第五節 研究對象.................................................... 35
第四章 資料分析與討論.........................................38
第一節 個案公司介紹............................................ 38
第二節 訪談結果.................................................... 39
第三節 研究問卷調查結果.................................... 50
第五章 結論與建議.................................................68
第一節 研究結論.................................................... 68
第二節 研究貢獻與未來研究建議........................ 70
參考文獻..................................................................71
《附錄一》..............................................................78
《附錄二》..............................................................79

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