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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3900


    Title: 日式管理制度「成本企畫」本土化模式之修正與再建構
    Other Titles: The Restructuring of Target Cost Management Model in Taiwan --- Field Study Perspectives
    Authors: 王文英
    Keywords: 成本企劃;成本管理;日本企業;個案研究;權變理論;新產品開發;企業文化
    Target cost managment;Cost management;Japanese enterprise;Case study;Contingency theory;New product development;Corporate culture
    Date: 2001
    Issue Date: 2007-04-18 16:37:33 (UTC+8)
    Publisher: 臺北市：國立政治大學會計學系
    Abstract: 本研究針對國內採用成本企劃之企業探討其實施程序與運作方式，並透過企業間實施內容的比較，以分析實務運作上異同，並解析造成不同之可能原因。選定對象為台灣松下、台灣日立、燦坤、台灣佳能，以及汽車業之國瑞與裕隆。根據研究結果顯示：各企業的實施內容有共同處，其可能意涵無論所屬產業或文化為何皆須注重之點；而隨著所屬產業、企業文化、企業策略或欲強調的重點不同，重視之內容及運作方式也會有所差異，應隨之作適當調整。
    The purposes of this research are to examine the implementation process and operation method of target cost management in our domestic enterprises, compare those between different enterprises, and investigate the possible reasons that cause those differences. The chosen sites are Taiwan Matsushita, Taiwan Hitachi, Tsann Kuen, Taiwan Canon, KUOZUI and YULON. According to the research, the implementation contents of the six enterprises have common points, and those mean each company no matter what its industry or culture must emphasis on. Besides, along with different industry, different culture, different strategy or the point that wants to emphasis, the enterprise should make the appropriate adjustment and the implementation process and operation method will be different.
    Description: 核定金額：238600元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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