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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86555


    Title: 生產成本與生產效率影響因素之研究－以國內某鋼鐵廠為例
    The Factors Influence Production Cost and Production Efficiency--A Steel Plant
    Authors: 郭玉貞
    Kuo, Yu Chen
    Contributors: 吳安妮
    歐進士
    郭玉貞
    Kuo, Yu Chen
    Keywords: 生產成本
    生產效率
    鋼鐵廠
    production cost
    production efficiency
    steel plant
    Date: 1998
    Issue Date: 2016-04-27 14:05:17 (UTC+8)
    Abstract: 　　隨著二十一世紀的到來，企業將面臨3C時代的衝擊（Customer, Change, Competition），如何快速回應顧客需求，如何保持彈性以因應世界舞台迅速地變化，以及如何有效控制成本、妥善配善資源、提升效率以提高競爭力，便成為企業生存中最重要的課題了。
    　　With 21 century, an enterprise will face the 3C times(Customer, Change, Competition). It has became the most important issues for surviving that how to respond customers rapidly, how to keep flexibility, how to control cost effectively, how to allocate resources appropriately, and how to improve efficiency.
    Reference: 一、中文部分
    1. 林全能，民國87年，由日本鋼廠多角化經營經驗探討我國鋼鐵產業多角化經營發展策略及方向，技術與訓練，pp. 64-73。
    2. 張玉鈍、廖森貴、蔡瑤昇，民國83年，以完工時限為限制條件之電腦化排程產能規劃同步法，台北工專學報第二十七之二期，pp. 1-5。
    3. 張石柱，民國八十七年，計畫性生產工廠效率評估之實證研究，國立政治大學會計研究所未出版博士論文。
    4. 張石柱、蕭幸金，民國84年，我國公私立醫院經營效率之評估，第七屆會計理論與實務研討會。
    5. 張松琳，民國83年，鋼鐵業即時管理會計系統之個案研究，國立中山大學企業管理研究所未出版碩士論文。
    6. 張盛鴻、馮鈺敏、杜瑩美、黃承龍、李榮貴，民國88年，以限制理論為基礎之晶圓製造廠派工法則，Journal of the Chinese Institute of Industrial Engineers, Vol.16, No.2, pp.209-220。
    7. 張雯嬌，民國八十五年，產品複雜性對生產效率之影響，國立政治大學會計研究所未出版碩士論文。
    8. 張錫峰、周齊武，民國八十一年，資料包絡分析及其在效率評估上之應用，會計評論第26期，pp. 76-92。
    9. 張錫惠、王巧雲、蕭家旗，民國八十七年，我國地區醫院經營效率影響因素之探討，管理評論第十七卷第一期，pp. 21-38。
    10. 賴士葆、鍾國貴，民國84年，製造早期參與新產品開發活動的程度與新產品開發的製造績效相關之研究－台灣區汽車零組件業之實證研究，Sun Yat-Sen Management Review (Vol.3, No.4), pp. 97-111。
    11. 蘇莉萍，民國83年，巿場導向與生產效率－台灣製造業的實證研究，台灣大學經濟學研究所未出版碩士論文。

    二、英文部分
    1. Albright, L. Thomas. 1998. "The Effect of Deviations from Optimal Production Schedules on Batch-Level Cost Drivers." Journal of Managerial Issues. (Vol.X): 267-286.
    2. Banker, R. D., A. Charnes, and W. W. Cooper. 1984. "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis." Management Science 30: 1078-1092.
    3._______., and H. H. Johnston. 1993. "An Empirical Study of Cost Drivers in the U.S. Airline Industry. Accounting Review. (July): 576-601.
    4._______., G. Potter, and R. G. Schroeder. 1995. "An Empirical Analysis of Manufacturing Overhead Cost Drivers." Journal of Accounting and Economics 19: 115-137.
    5._______., R. F. Courat, and R. P. Strauss. 1986. "A Comparative Application of Data Envelopment Analysis and Translog Methods: An Illustrative Study of Hospital Production." Management Science. (Vol.32 No.1): 30-43.
    6._______., V. M. Gadh, and W. L. Gorr. 1993. "A Monte Carlo Comparison of Two Production Frontier Estimation Methods: Corrected Ordinary Least Squares and Data Envelopment Analysis." European Journal of Operational Research. (Vol.67): 332-343.
    7. Charnes, A., W. Cooper, and E. Rhodes. 1978. "Measuring the Efficiency of Decision Making Units." European Journal of Operational Research. (Vol.2): 429-444.
    8. Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. 1993. "Simultaneous Estimation of Cost Drivers." The Accounting Review. (Vol.68): 602-614.
    9. Foster, G. and M. Gupta. 1990. "Manufacturing Overhead Cost Driver Analysis." Journal of Accounting and Economics. :309-337.
    10. Giuseppe, C. 1997. "Communication and Co-Operation in Product Development: A Case Study of a European Car Producer." R&D Management27, 3: 239-252.
    11. Gruver, G. W. and S. Yu. 1985. "Variable Factors and Efficiency in the US Steel Industry: A Production Frontier Analysis." Applied Economics. (Vol.17): 117-133.
    12. Kawtummachai, R., Y. Yanagawa, K. Ohashi, and S. Miyazaki. 1997. "Scheduling in an Automated Flow Shop to Minimize Cost: Backwark-Meta Scheduling Method." International Journal Production Economics (Vol. 49): 225-235.
    13. Ou, C. S. 1993. "An Empirical Study of Cost Drivers in Banking Industry." Ph. D. Thesis, University of Minnesota.
    14. Kooreman, P. 1994. "Data Envelopment Analysis and Parametric Frontier Estimation: Complementary Tools." Journal of Health Economics. (Vol.13): 345-346.
    15. Shank, John K. and Vijay Govindarajian. 1993. "Strategic Cost Management." New York: Free Press.
    Description: 碩士
    國立政治大學
    會計學系
    86353014
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002001609
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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