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    题名: 實施目標成本制所遭遇及需急迫解決問題之個案研究
    作者: 顧秦芬
    Ku, Chin fen
    贡献者: 王文英
    顧秦芬
    Ku, Chin fen
    关键词: 目標成本制
    遭遇問題
    Target costing
    difficulties
    日期: 2007
    上传时间: 2009-09-11 17:29:15 (UTC+8)
    摘要: 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。
    本研究希冀探討實施目標成本制企業所遭遇及需急迫解決問題,做為企業提早規劃防範之用。研究結果如下:
    一、個案公司對問卷所列問題皆有遭遇,經因素分析後可分為七個構面。
    二、共同遭遇需急迫解決問題為「目標成本的訂定及達成」及「資訊的取得及衡量」。
    三、不同遭遇需急迫解決問題及其原因如下:
    「內部衝突及時間管理」:導入時間較晚,組織架構仍需調整。
    「上下游廠商及產品創新」:協同開發模式發展較晚,對供應商能力品質較不確定。
    「技術母廠的溝通及許可」:技術母廠掌控設計造成諸多限制。
    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.
    參考文獻: 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。
    王本正與林余任,2003,企業導入ERP之變革管理—以A企業為例,電子商務研究,第一卷第一期:185-206。
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    林於杏,2002,PCB製造廠ERP導入專家個案分析,2002PCB製造與管理技術研討會論文集:145-152。
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    周齊武、Haddad、吳安妮與施能錠,2001,探索實施平衡計分卡可能遭遇之問題,會計研究月刊,第183期(2月):63-74。
    邱瑞淙,2006,供應鏈協同之策略性夥伴關係研究—以國內汽車製造業為研究對象,靜宜大學管理碩士在職專班碩士論文。
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    http://www.my-gd.com/gdweb/ePaper/doc_3002.asp
    張立偉,2000,成本企畫在國內汽車業之應用—以C公司及B公司為比較個案,私立中原大學會計學系碩士學位論文
    陳葦憓,2002,目標成本制關鍵成功因素之探討—以國內製造業為研究對象,國立政治大學會計研究所碩士論文
    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。
    楊謹嘉,2005,日本汽車產業跨國策略聯盟的動態演進,國立政治大學企業管理學系碩士學位論文
    鍾志明,1999,新產品發展過程之資源配置與績效之關係—以國內製造業為例,國立政治大學企業管理研究所博士學位論文
    國外文獻
    加登豊(1993),原価企画-戦略的コスト•マネジメント,日本経済新聞社。
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    Yin, R. K. 1989. Case Study Research- Design and Method. Sage Publications Inc.
    描述: 碩士
    國立政治大學
    會計研究所
    95353026
    96
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0095353026
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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