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Title:	整合性策略成本管理之設計及執行─以國內某醫院為例 The Design and Execution of Integrated Strategic Cost Management—A Case Study in Healthcare Industry
Authors:	林言修 Lin, Yen Hsiu
Contributors:	吳安妮 Wu, Anne 林言修 Lin, Yen Hsiu
Keywords:	整合策略成本管理 Integrated Strategy Cost Management
Date:	2010
Issue Date:	2011-09-29 16:38:58 (UTC+8)
Abstract:	策略之實施倘若無法得知執行成績，將使管理者無法判斷策略成果。過去財務會計系統之資訊，並無法產出攸關資訊協助決策。本研究以個案研究的方式，探討醫療組織於形成策略、執行策略與建置基礎資訊工程之內容，進一步探討三者整合時之設計方向與執行重點。　　研究分析的結果，使命、願景與價值觀的討論有益於策略之形成；平衡計分卡之策略地圖能將策略行動化，幫助成員瞭解與執行策略；作業基礎成本制之資訊，可提供經營者精確的資料評估資源、作業與策略的關係。三者之整合，使管理者可具體透過作業基礎成本制之資訊，評估成員在平衡計分卡下執行策略後的成果。 Without information of performance, strategy-execution would disconnect managers’ judgment from practices. According to financial accounting systems in the past, it’s hard to demonstrate relevant information to support decision-making. The study uses case-study method in a healthcare organization to analyze constructions on four topics: strategy- formulation system, strategy-execution system, fundamental information system and the keys to design and implement the integration connecting these systems. Based on our conclusion, discussions on missions, visions and values are beneficial to formulate strategies. Besides, strategy maps let members realize strategies and carry them out. Furthermore, activity-based costing provides more accurate data to generate information assisting managers’ assessment among resources, activities and strategies. Finally, integration among these three systems helps managers use information from activity-based costing to evaluate strategy performances under balanced scorecard.
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Description:	碩士國立政治大學會計研究所 98353018 99
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0098353018
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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