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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/115573


    Title: 策略、管理控制系統與新產品開發績效之關係——從會計人員作業觀點
    Other Titles: Strategy, management control systems and new product development performance: A perspective from accountants’ activities
    Authors: 王文英
    詹凌菁
    李佳玲
    Contributors: 會計學系
    Keywords: 會計人員作業;管理控制系統;策略;新產品開發績效
    Date: 2014
    Issue Date: 2018-01-16 17:28:23 (UTC+8)
    Abstract: 過去少有文獻對於會計人員在新產品開發階段所執行的作業進行整合性探討，為彌補此方面之研究缺口，本文的目的即在於探討會計人員所實施的各管控作業與企業新產品開發績效之關係，並提出此關係會受到企業所採取的策略所影響。文中將會計人員所實施的管控作業分屬於五類的管控系統 -- 基本管控系統、提供資訊與規劃之成本管控系統、控管與改善之成本管控系統、利潤管控系統以及風險管控系統。以台灣上市櫃公司為對象進行問卷調查以驗證假說，結果發現：五類管控系統作業對新產品開發績效之影響會伴隨企業所採取的策略不同而有所差異。這些發現對於管控系統之設計與會計人員能力之培養具有重大管理意涵。
    Relation: 2014第六届海峡两岸会计学术研讨会分会场讨论论文摘要集 , 会议时间：2014-09-05
    Data Type: conference
    Appears in Collections:[Department of Accounting] Proceedings

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