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博碩士論文 etd-0902111-234804 詳細資訊
Title page for etd-0902111-234804
論文名稱
Title
不同策略下管理控制系統型態與企業績效相關性之研究-以台灣樹脂產業為例
Research of the relationship between management control systems with different strategies and business performance- An example of Taiwan Synthetic Resin Industry
系所名稱
Department
畢業學年期
Year, semester
語文別
Language
學位類別
Degree
頁數
Number of pages
88
研究生
Author
指導教授
Advisor
召集委員
Convenor
口試委員
Advisory Committee
口試日期
Date of Exam
2011-06-18
繳交日期
Date of Submission
2011-09-02
關鍵字
Keywords
診斷式控制系統、差異化策略、低成本策略、互動式控制系統、預算控制、策略定位、組織績效
low-cost strategy, budget control, business performance, strategy orientation, interactive control system, diagnostic control system, variation strategy
統計
Statistics
本論文已被瀏覽 5687 次,被下載 518
The thesis/dissertation has been browsed 5687 times, has been downloaded 518 times.
中文摘要
本研究主要在探討策略的選擇對管理控制系統的影響。管理控制系統的定義、範圍及分類並無一定論,主要包括管理會計及其他控制。經營策略是企業透過對於內在及外在環境等一系列的衡量與分析活動後所產生,是企業在進行資源調配及運用的抉擇,亦可成為企業經營活動的指導方針,進而達成目標,創造競爭優勢,在競爭激烈的環境中,爭奪更多的市場與機會。
  本研究為探索性研究,以企業策略為變數並選取樹脂業為訪談對象,以Porter的一般性事業策略為策略的分類標準,將受訪企業分為差異化策略與低成本策略,分別進行精英訪談,並將訪談結果分析並歸納如下:
(一) 成本領導策略群組較強調標準化,偏向中央集權,在管理控制系統的應用上重視傳統的成本控制。而差異化策略重視整合性、時效性的營運決策控制。
(二) 差異化策略公司的管理控制系統較偏向互動型控制系統,而低成本策略公司的管理控制系統較偏向是診斷式控制系統。
(三) 差異化策略公司的預算參與的程度較高,而低成本策略公司的預算參與的程度較低。
(四) 差異化策略公司正式化程度較高,低成本策略公司正式化程度較低。
(五) 差異化策略公司之互動式控制系統之參與及溝通程度較高,低成本策略公司之互動式控制系統之參與及溝通程度較高較低。
(六) 完整的管理控制系統有助於組織績效。
Abstract
This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment.
This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter’s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following,
1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control.
2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system.
3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company.
4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company.
5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company.
6. Complete management control system helps the strategy performance.
目次 Table of Contents
論文審定書i
誌 謝 辭 ii
摘 要 iii
Abstract iv
目 錄 vi
圖次 vii
表次 viii
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的: 2
第三節 研究流程與研究方法 2
第二章 文獻探討 4
第一節 樹脂產業 4
第二節 競爭策略 6
第三節 管理控制系統 14
第四節 策略與管理控制系統的關聯性 19
第五節 績效評估 26
第三章 研究設計 29
第一節 研究架構 29
第二節 研究方法 29
第三節 研究對象 32
第四章 資料分析與討論 37
第一節 訪談對象介紹 37
第二節 訪談內容 38
第三節 訪談結果整理 56
第四節 組織績效 57
第五章 結論與建議 59
第一節 研究結論 59
第二節 研究限制 60
第三節 研究相關建議 60
參考文獻 62
附錄一 67
附錄二 69
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