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| Title: | 責任中心與績效管理制度設計-以D公司為例
Design of Responsibility Center and Performance Management Practices: A case study of company D |
| Authors: | 池清水
Chih, Ching-Shui |
| Contributors: | 黃家齊
Huang, Jia-Chi
池清水
Chih, Ching-Shui |
| Keywords: | 責任中心
成本中心
績效管理
本位主義
五力分析
Responsibility center
Cost center
Performance management
Egocentrism
Five forces analysis |
| Date: | 2013 |
| Issue Date: | 2023-07-06 16:26:37 (UTC+8) |
| Abstract: | 當企業成長到一定規模組織也會隨之擴大，或因不同的經營狀況、競爭環境等因素而必須要有所改變經營策略時，需要更加精細化的管理，此時單靠負責人或幾位高級主管是難以顧及周全完善，因此，推行責任中心制度是企業因應經營環境的變化所因應的管理制度之一，而企業如何選擇適當的責任中心制，並使其順利地配合績效管理乃是本研究的主要目的。
本研究個案是以台灣的記憶體測試產業，以測試代工服務為主，個案公司初期在實施責任中心制度時成效不錯，公司規模逐漸成長，但經過多年後開始遭遇到一些績效管理的問題，例如成本中心制度與績效的連結度不足，或有目標績效價值觀的偏差，藉由深度訪談的研究設計，分析和歸納出問題核心，並期給予適當建議。
本研究的重點目的可歸納幾下三點如下：
1.利潤中心與成本中心，何者較適合實施於測試產業及個案公司。
2.個案公司實施成本中心制遭遇的問題及挑戰。
3.如何解決個案公司成本中心制的運作問題。
研究結果顯示，評估個案公司是適合實施成本中心制，但必須特別避免以下幾個問題，方能讓績效制度妥善的被管理跟控制：
1.過度著重成本指標導致績效價值偏差，無法連結企業績效。
2.各單位存在本位主義。
3.只重視成本目標，太過單一會造成企業發展受限。
4.公司策略目標的銜接與連結度不足。
5.對於支援單位的相關費用無法管控。
6.需要e化系統來輔助會計量化成本指標。
因此企業在實施成本中心，單位只需對成本負責無需對利潤情況和投資效果承擔責任，為避免失去整體營運的平衡性，除了要檢視與公司策略互相連結，輔以會計的財務指標，提撥適當的利潤來設立團隊獎金，並鼓勵部門間設立合作專案，以保持各個部門之間的良性互動，同時也要考量非財務性指標，才不至於忽略了客戶關係及機會，然後透過公平的績效考核制度，獎金激勵制度，暢通的員工的升遷管道，讓員工能自主性學習跟成長，使組織運作才有效率，進而達到企業規模成長目標，同時在未來幾年繼續在測試產業保有高度的競爭優勢。
As companies grow and their organizations expand, or as they face changes in business strategies due to different operating conditions, competitive environments, etc., more sophisticated management is needed. At this time, relying solely on the leader or a few senior executives is difficult to fully consider and perfect. Therefore, implementing a responsibility center system is one of the management systems that companies respond to changes in the business environment. How to choose an appropriate responsibility center system and make it work smoothly with performance management is the main purpose of this study.
The case study in this research is based on Taiwan`s memory testing industry, with testing outsourcing services as the main business. The initial implementation of the responsibility center system in the case company was effective, and the company gradually grew. However, after many years, it began to encounter some performance management problems, such as insufficient linkage between the cost center system and performance, or deviations in target performance values. Through in-depth interviews and research design, the core problems are analyzed and summarized, and appropriate recommendations are given. The key objectives of this study can be summarized as follows:
1.Which is more suitable for implementation in the testing industry and the case company, profit center or cost center?
2.The problems and challenges encountered by the case company in implementing the cost center system.
3.How to solve the operating problems of the cost center system in the case company.
The research results show that the case company is suitable for implementing a cost center system, However, the following issues must be avoided to ensure good management and control of the performance system:
1.Overemphasis on cost indicators leads to deviations in performance values and cannot link corporate performance.
2.Each unit has Egocentrism.
3.Only focusing on cost targets can be too narrow and limit the development of the company.
4.Insufficient connection and linkage between company strategy goals.
5.Unable to control the related costs of supporting units.
6.Need an e-system to assist in accounting and quantifying cost indicators.
Therefore, when implementing a cost center, the unit only needs to be responsible for costs without having to take responsibility for profitability and investment effectiveness. In order to avoid losing the balance of overall operations, in addition to examining the interconnection with company strategies and using financial indicators of accounting, it is necessary to allocate appropriate profits to establish team bonuses and encourage the establishment of cooperative projects between departments to maintain positive interactions between departments. At the same time, non-financial indicators must also be considered so as not to overlook customer relationships and opportunities. Through a fair performance evaluation system, bonus incentive system, and unobstructed employee promotion channels, employees can autonomously learn and grow, making the operation of the organization efficient and achieving the goal of corporate growth. Meanwhile, it is also important to maintain a high competitive advantage in the testing industry in the coming years. |
| Reference: | 中文參考文獻：
1.蕭裕隆、任賢旺，(2018)。利潤中心制度運作技巧。台灣：憲業企管顧問有限公司。
2.汪泱若（Young, S. M.），(1993)。責任會計與績效衡量。
3.管理知識中心，責任中心制度，（2023）。檢自https://mymkc.com/article/content/21455
4.李建華、馬君梅，(1997)。責任中心制度與實務。台灣：聯輔中心。
5.MBA智庫百科網頁，收入中心（2022）。檢自https://wiki.mbalib.com/zh-tw/%E6%94%B6%E5%85%A5%E4%B8%AD%E5%BF%83
英文參考文獻：
1.Horngren, C. T., Foster, G., & Datar, S. M.(1999), Cost accounting: A managerial emphasis, 10th Edition, Englewood, NJ: Prentice Hall.
2.Porter, M. E. (1979),“How competitive forces shape strategy”, Harvard Business Review. March/April 1979.
3.Porter, M. E. (1980), Competitive Strategy-Techniques for Analyzing Industries and Competitors, New York：The free press, pp.155-183. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
110932022 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110932022 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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