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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/30224

    Title: 實施目標成本制所遭遇及需急迫解決問題之個案研究
    Authors: 顧秦芬
    Ku, Chin fen
    Contributors: 王文英
    Ku, Chin fen
    Keywords: 目標成本制
    Target costing
    Date: 2007
    Issue Date: 2009-09-11 17:29:15 (UTC+8)
    Abstract: 企業面對全球競爭,所壓縮利潤必需降低更多成本。目標成本制重視源流管理,從新產品設計階段開始掌控成本,為有效成本管理工具。擬採用企業除期待目標成本制帶來成效外,對於可能遭遇問題亦是關注。但相關文獻十分缺乏,值得深入研究。
    In competitive environment, enterprises need to decrease cost to prohibit profit keeping diminish. Target Costing advances the time of cost-down evaluation to the product design and development stage. It’s an effective cost management system. Enterprises not only expect the effect after adopting but also beware of difficulties during implementation. But there are few relative researches in the world. It is worthy of closer study.
    The purpose of study is to explore the urgency difficulties during implementation. It can be an advice to enterprises to avoid incurring same difficulties.
    The conclusions of this study are:
    1.Case companies suffered all the difficulties. By factor analysis, all the difficulties can be divided into seven aspects.
    2.The same urgent difficulties are “setting and achieving target costs” and “acquiring and measuring information”.
    3.The different urgent difficulties and the causes are:
    “Internal conflict and time management”: The implementation-time was not long enough; organization structure needs to be adjusted.
    “Value chain and produce innovation”: It was too late to make collaborative development. The qualities and capacities of supplies were uncertainty.
    “Communication and permission from parent manufacturing companies”: Enterprise was been constrained by lack of design right from parent manufacturing company.
    Reference: 于泳泓,2002,從台灣企業成功導入平衡計分卡實例談平衡計分卡導入與企業變革管理,會計研究月刊,第200期(7月):126-136。
    曾綜源、甯格致、陳季庭、黃品芳,2007,ODM 電子商務系統之開發—以橡膠碰鐵廠商為例,2007數位科技與創新管理研討會論文集:992-1003。
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0095353026
    Data Type: thesis
    Appears in Collections:[Department of Accounting ] Theses

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