Title page for etd-0902111-234804


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URN etd-0902111-234804
Author Yi-Ling Wang
Author's Email Address No Public.
Statistics This thesis had been viewed 5091 times. Download 73 times.
Department Business Management
Year 2010
Semester 2
Degree Master
Type of Document
Language zh-TW.Big5 Chinese
Title Research of the relationship between management control systems with different strategies and business performance- An example of Taiwan Synthetic Resin Industry
Date of Defense 2011-06-18
Page Count 88
Keyword
  • low-cost strategy
  • budget control
  • business performance
  • strategy orientation
  • interactive control system
  • diagnostic control system
  • variation strategy
  • 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.
    Advisory Committee
  • Cher-Min Fong - chair
  • none - co-chair
  • Mei-Chiun Tseng - advisor
  • Pei-how Huang - advisor
  • Files
  • etd-0902111-234804.pdf
  • Indicate in-campus at 5 year and off-campus access at 5 year.
    Date of Submission 2011-09-02

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