Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/30244
|
| Title: | 服務部門轉型為虛擬利潤中心之管理控制系統 -以某汽車公司為例 |
| Authors: | 邱奕淳 |
| Contributors: | 吳安妮
邱奕淳 |
| Keywords: | 虛擬利潤中心
平衡計分卡
管理控制系統
服務部門
Pseudo-profit center
Balanced scorecard
Management control system
Shared service unit |
| Date: | 2008 |
| Issue Date: | 2009-09-11 17:31:20 (UTC+8) |
| Abstract: | 於日益嚴峻之企業營運環境下，企業內屬輔助性質之服務部門角色功能便顯得日益重要。然服務部門於企業內多歸類於費用中心，多屬被動提供服務之性質，往往較缺乏創造收入與協助組織策略達成之思維。
虛擬利潤中心概念為將非屬利潤中心特質之單位，採利潤中心之管理與績效衡量概念，以發揮激勵部門提升自身價值的效果。
個案公司於實施平衡計分卡架構下，於服務部門導入虛擬利潤中心制度。本研究採個案研究方式，針對制度導入時，管理控制系統所扮演的角色功能進行研究，並探討服務部門實施虛擬利潤中心制度過程可能產生之問題、特質與效益。
本研究發現，服務部門導入虛擬利潤中心制度時，以提供「資訊回饋之溝通與激勵」最為重要。此制度增加了員工顧客導向之思維，並提升其收入創造與成本之認知。然服務部門之性質差異，會影響虛擬利潤中心制度之導入。
As the operating environment for businesses is becoming harsher, the role and functions of businesses’ shared service unit, which provide assistance for businesses, are appearing to be more and more important. However, internal service sector of businesses are often cost centers, which mostly provide services passively and lack the cogitation about making profit for the businesses and assisting the businesses’ strategies to be successfully practiced.
The concept of pseudo-profit center is to manage non-profit center by adopting profit center’s way of management and its concept of performance measure for the purpose of inspiring each sector to promote its own value.
The company in the case manages its shared service unit by introducing the system of pseudo-profit center under the scheme of balanced scorecard. The thesis is a case study about the function of the management control system during the course of introducing the pseudo-profit center system. Furthermore, the thesis also discusses the special features, the benefit, and the problems that might happen during the course of introduction.
The study reveals that when introducing the system of pseudo-profit center into the shared service unit, the most important factor is the supply and the feedback of information. The system triggers the employees to be customer-oriented and to be more aware of making profit and saving cost. However, the different nature of the shared service unit affects the introduction of pseudo-profit center system. |
| Reference: | 一、 中文部分
Bucknall, H. and Zheng, W. 2005，人力資源管理的36個關鍵績效指標，趙建智譯，台北市：梅霖文化事業有限公司。
Cokins, G. 2004，績效管理—企業價值與獲利提升的關鍵尋找消失的片段，彌補智慧資本的落差，廖玉玲譯，台北市：梅霖文化事業有限公司。
Ulrich, D. 1997a.，人力資源最佳實務，李芳齡譯，台北市：城邦文化事業股份有限公司。
Yin, R. R. 1994，個案研究法，尚榮安譯，台北市：弘智文化事業有限公司。
方慶榮，2003，平衡計分卡管理制度之設計及運用 - 以陽光社會福利基金會為案例，國立政治大學企業管理學系碩士論文。
杜榮瑞，1996，責任中心之理論、問題與實務，會計研究月刊，127期：16-1。
吳安妮，2007，確立管理方向 設計專屬ABC--作業基礎成本制之發展與整合，會計研究月刊，第263期(10月)：78-93。
周齊武、Michael Shields與吳安妮，1998，管理控制系統不適度對經理人員反功能行為影響之研究，中山管理評論，1998年夏季號第六卷第二期：331-356。
陳宗賢，2004，領航責任中心制：企業導入責任中心制再造獲利奇蹟，台北市 : 書泉出版。
黃佳玲，1993，責任中心制度對經營績效衡量之貢獻，今日會計(12月)：37-56。
蔡衷淳，1994，如何建立責任會計制度，以配合責任中心之推行，今日會計(12月)：43-49。
經濟日報，2007.1.2，司徒達賢論管理》綜效應否計價。
劉其琍，1986，責任中心與績效衡量（一），今日會計(6月)：102－119。
______，1986，責任中心與績效衡量（二），今日會計(9月)：12－29。
劉念琪、楊川逸，2003，人力資源部門績效衡量指標之探討，第九屆企業人力資源管理實務專題研究成果發表會論文。
二、 英文部分
Anthony, R. N., and V. Govindarajan. 2006. Management Control Systems. 12th ed. McGraw-Hill Irwin Inc.
Becker, B. E., M. A. Huselid and D. Ulrich. 2001. The HR Scorecard:Linking people, strategy, and performance. Boston, MA:Harvard Business School Press.
Cooper, R. 1994a. Higashimaru Shoyu Co. Ltd. (A): Price Control System. Havard Business School Case #9-195-050.
Cooper, R. 1994b. Higashimaru Shoyu Co. Ltd. (B): Revitalizing the Organization. Havard Business School Case #9-195-051.
Cooper, R. 1994c. Kirin Brewery Co. Ltd. Havard Business School Case #9-195-058.
Cooper, R. 1994d. Olympus Optical Co. Ltd. (B): Functional Group Management. Havard Business School Case #9-195-073.
Eisenhardt, K. M. 1989. Building theories from case study research. Academy of Management Review 14(4): 532 - 550.
Frangos, C. A. 2002. Aligning Human capital with business strategy: perspective form thought leaders .Balanced Scorecard Report (May-June): 11-13.
Gold, R. S. 2004. Follow the Money: IT Finance and Strategic Alignment. Balanced Scorecard Report (March-April): 6-8.
Kaura, M. N. 2002. Management control and reporting systems: harmonising design and inplemenetaion.SAGE Publications Pvt. Ltd.
Liberatore, M. J., and T. Miller. 1998. A Framework for Integrating Activity-Based Costing and the Balanced Scorecard into the Logistics Strategy Development and Monitoring Process. Journal of Business Logistics Vol. 19(2): 131-154.
Ross, J. 2006. Expanding HR’s Strategic Role: an interview with Dave Ulrich. Balanced Scorecard Report (July-Aug): 12-13
Kaplan, R. S. 1993. Texas Eastman Company. Havard Business School Case #9-190-039.
Kaplan, R. S., D. Weiss, and E. Desheh. 1998. Transfer Pricing with ABC. Management Accounting 78 (May): 20-28.
Kaplan, R. S., and S. R. Anderson. 2004. Time-Driven Activity-Based Costing. Harvard Business Review (November).
________, and ________. 2007. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits, Harvard Business School Press.
________, and D. P. Norton. 1996. The Balanced Scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.
________, and ________. 2001. The Strategy-Focused Organization. Boston, MA: Harvard Business School Press.
________, and ________. 2003. Strategy Maps: Converting intangible assets into tangible outcomes. Boston, MA: Harvard Business School Press.
________, and ________. 2006. Alignment: Using the balanced scorecard to create corporate synergies. Boston, MA: Harvard Business School Press.
________, and R. Cooper.1997. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
Norton, D. P. 2001. Measuring the contribution of Human Capital, Balanced Scorecard Report, (Jul-Aug): 1-4.
________. Creating Strategic Alignment and Readiness for IT, Balanced Scorecard Report,(Sep-Oct): 1-5.
________. 2008. What is your strategy management philosophy?. Balanced Scorecard Report (Nov-Dec): 1-6.
Matsugi, S. 2008. Management control practice of a pseudo micro-profit centre: A qualitative field research of a Japanese electric cables manufacturing company. Long abstract,Tezukayama University.
Miya, H. 1998. Micro-profit Center Systems for Empowerment: A Case Study of the Amoeba System at the Kyocera Corportaion. Gakushuin economic papers Vol 35(2) : 105-115
Otley, D. 1999. Performance management: a framework for management control systems research. Management Accounting Research 10: 363-382.
________. 2002, Measuring performance: The accounting perspective. In Business Performance Measurement: Theory and Practice, edited by Neely, A. Cambridge: Cambridge University Press: 3-21.
Simons, R. 1995, Levers of control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston, MA:Harvard Business School Press.
________. 2000. Performance Measurement and Control system for Implementing Strategy. Boston, MA: Harvard Business School Press.
Ulrich, D. 1997b. Measuring Human Resources: An Overview of Practice and a Prescription for Result. Human Resource Management, Vol.36(3): 303-320. |
| Description: | 碩士
國立政治大學
會計研究所
96353007
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0096353007 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
|
Files in This Item:
| File |
Size | Format | |
|---|
| index.html | 0Kb | HTML2 | 198 | View/Open |
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
