English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113656/144643 (79%)
Visitors : 51726367      Online Users : 554
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/54918


    Title: 科技廠房建設產業實施成本控制之研究-以個案公司為例
    A study on the cost control practice in high-tech - an example of company
    Authors: 林中文
    Lin, Chung Wen
    Contributors: 季延平
    林中文
    Lin, Chung Wen
    Keywords: 機電系統整合
    作業成本法
    Integrated electrical systems
    Activity-based on Cost and Management(ABC)
    Date: 2011
    Issue Date: 2012-10-30 14:22:03 (UTC+8)
    Abstract: 隨著科技技術的發達,資訊科技的產品生命週期也相對縮短,電子產品製造
    商為使能快速生產新產品以獲得市佔率賺取利潤,進而要求新廠建造工期快速完工且品質穩定以掌握市場趨勢,搶先競爭者發表新產品以站穩市場銷售地位。有鑑於此,本研究個案公司為科技廠房建造業者,在面臨超速競爭下之龐大壓力,需以快、狠、準的第一時間掌握顧客需求,同時,在科技廠房建造業之大量同業競爭下,價格之透明化也壓縮利潤空間。因此,本研究個案公司需能精準掌握成本,以最少的成本達到顧客對品質的需求,有鑑於此,擁有企業內部成本絕佳控制能力遂變成本研究個案公司之競爭優勢。
    為重新找尋個案公司之競爭優勢,本研究率先透過SWOT 進行企業內部優劣勢與外部機會威脅之分析,探討現存企業之經營問題。本研究發現在外部環境變遷下低成本優勢已不復存,因此,解決此問題重新尋求新競爭優勢變得刻不容
    緩之事,而其中個案公司內部「成本控制」就變得極為重要。接著,利用ABC
    對個案公司之作業流程進行初步了解,發現個案公司需導入作業成本控制系統以
    彌補傳統成本控制系統之不足,使成本資訊更加科學,真實呈現產品間之成本,
    讓企業產銷決策更為合理。最後,本研究希冀未來個案公司能發展專屬自己之新
    作業成本制度,以精準掌握各分公司間之成本,消滅不增值之作業,改進增值之
    作業,以有效充分利用資源,健全公司成本控管系統,用最少成本發揮最大利潤,
    獲得獨特競爭優勢,讓管理者能充分瞭解企業內部各產品間之營利狀況,重新定
    位其策略方針並調整內部管理。
    The product life cycle in information technology industry has been getting shorter with the development of technology. It is clear to see that semiconductor
    manufacturing companies which can shorten the construction period in building high-tech construction plants to produce and release new products sooner than ever before are possible to grab more market share than competitors in boosting profits.
    The company discussed in this paper focuses on building high-tech construction plants. Faced with the price competition from competitors, low cost strategy simply
    does not offer an advantage. The company in this case study must establish the cost management system to analyze and predict the cost of each project accurately in advance that leads to spend the least expenditure to meet customer need.
    "第一章緒論7
    第一節研究背景及動機7
    第二節研究方向與目的8
    第三節研究範圍9
    第二章文獻探討11
    第一節 成本控制概論12
    第二節成本控制管理系統24
    第三節作業成本法相關理論32
    第四節作業成本法應用於建設工程成本管理54
    第三章研究方法與架構71
    第一節研究方法71
    第二節研究架構76
    第三節研究步驟77
    第四章個案分析80
    第一節個案公司產業概況80
    第二節個案公司分析86
    第三節個案公司成本控制之建議98
    第五章結論與建議114
    第一節研究發現與結論114
    第二節研究建議115
    第三節未來研究方向117
    參考文獻118

    圖目錄
    圖2.1 不同目的下產品成本的不同內容16
    圖2.2 產品成本形成模型38
    圖2.3 作業成本法的本質39
    圖2.4 作業成本法的兩階段成本分配42
    圖2.5 確認作業中心,分配費用支出,形成作業成本52
    圖2.6 在作業之間進行成本交互分配53
    圖2.7 將作業成本分配給產品,形成產品成本54
    圖2.8 建築安裝工程費用專案組成表61
    圖2.9 控制工作過程63
    圖3.1 研究架構圖77
    圖3.2 研究步驟圖79
    圖4.1 集團架構圖86
    圖4.2 集團組織架構圖87
    圖4.3 專案組織管理89
    圖4.4 工程設計作業流程圖91
    圖4.5 施工管理程序92
    圖4.6 個案公司價值鏈97


    表目錄
    表4. 1 公司經營項目88
    表4.2 SWOT分析96
    表4.3 作業流程控制要點98
    Reference: 英文文獻
    1.Ansoff, I., 1976, “From Strategic Planning to Strategic Management”,John Wiley & Sons Inc.
    2.Barrie, D. S. and Paulson, B. C., 2002, “Professional Construction Management: Including CM, Design-Construction and General Contracting”, McGral-Hill.
    3.Brimson, J. A., 1991, “Activity Accounting -An Activity Based Costing Approach”, NY, John Wiley & Sons, Inc.
    4.Bryson, J. M., and Bromiley, P., 1993, “Critical Factors Affecting the Planning andImplementation of Major Projects”, Strategic Management Journal, 14(5):319-337.
    5.Burch, J.G., 1994, “Cost and Management Accounting: A Modern Approach”, West Publishing Company.
    6.Cooper, R., 1988, “The Rise of Activity-Based Costing-part One: What’s an Activity-Based Cost System?” Journal of Cost Management, 2, 45-54.
    7.Cooper, R. & Kaplan, R. (1988a). How Cost Accounting Distorts Product Costs. Management Accounting, April, 20-27.
    8.Douglas, T. H.,2002, “Activity-Based Costing: Making it Work for Small and Mid-sized Companies”, Wiley.
    9.Hilton, R. W., 2008, “Managerial Accounting: Creating Value in a Dynamic Business Environment”, McGraw-Hill Higher Education: 8th Edn
    10.Horngren, C. T.,Foster, G. andDatar, S.,1996, “Cost Accounting: A Managerial Emphasis”,Prentice Hall: 9th Edn.
    11.Horngren, C. T., Foster, G. andDatar, S. M., 2003, “Cost Accounting: a Managerial Emphasis”,India Pearson Education: 11thEdn.
    12.Johnson,H. T. andKaplan,R. S.,1987, “Relevance Lost:The Rise and Fall of Management Accounting”,Harvard Business Press.
    13.JohnsonH. T.andKaplan, R. S.,1991, “Relevance Lost: The Rise and Fall of Management”, Harvard Business Review Press
    14.Kaplan R. S.and Atkinson, A. A., 1998, “Advanced Management Accounting”, Prentice Hall International, Inc.: 3Edn.
    15.Kohler, E. L.,1941, “Activity Accounting, Accounting Forum”,pp.14-28.
    16.Krahn, J., 2006, “Effective Project Leadership: A Combination of Project Manager Skills and Competencies in Context”, PMI Research Conference.
    17.Lawrence W.B., 1925, “Cost Accounting”, London/ New York: Sir Isaac Pitman & Sons, Ltd./ Prentice-Hall, Inc.
    18.Mankiw,N. G., Mankiw, G., and Mankiw G.,1997, “Principles of Economics”, Dryden Press.
    19.Mc Gowan A.S. and Klammer, T.P., 1997, “Satisfaction with Activity-Based Cost Management Implementation”, JAMR, Vol. 9.
    20.Samuelson,P. A., and Nordhaus, W. D.,2004, “Economics”, McGraw-Hill/Irwin:18 Edn.
    21.Staubus, G. J., 1971, “Activity Costing and Input-Output Accounting”, Homewood, IL: RichardD. Irwin,Inc.
    22.Staubus, G. J.,1980, “An Accounting Concept of Revenue”, New York : Arno Press, Originally presented as the author’s thesis, University of Chicago, 1954
    23.Staubus, G. J., 1988, “Activity costing for decisions: Cost accounting in the decision usefulness framework”, New York: Garland Pub.
    24.Stenzel, C.andStenzel, J., 2002, “Essentials of Cost Management”,Wiley: 1 Edn.
    25.Stiglitz, J. E. and Walsh, C. E.,2006, “Economics, Principles of Economics”, W. W. Norton & Company:4th Edn.
    26.Turney, P. B. B., 1992, “What an Activity-Based Cost Model Look Like?”, Journal of Cost Management, 54-60.
    27.Wilson, R. M. S.,1983, “Cost Control Handbook”,Gower Publication Co: 2 Sub Edn.
    28.Wysocki R. K., 2005, “Effective Project Management-How to Plan, Manage and Deliver Projects on Time and Within Budget”, John Wiley & Sons, Inc., pp.3-6.
    29.Yin R. K., 1994, “Case Study Research: Design and Methods”, London:Sage Publication: 2nd Edn.

    中文文獻
    1.王立彥、劉志遠,成本管理會計,北京:經濟科學出版社,2005.4。
    2.王平心、汪方軍、王鵬,成本動因量的同質性研究,數量經濟技術經濟研究,1999.5。
    3.李定安、孟祥霞,成本會計研究,北京:經濟科學出版社,2002.3。
    4.余緒纓、王怡心,成本管理會計,上海:立信會計出版社,2004.10。
    5.沈藝峰等,傳統成本管理體系的歷史發展及其侷限性,財貿研究,1996,5:42-46。
    6.姜碩、宋磊、劉琳,作業成本法數學模型的創新,運籌與管理,2004.02。
    7.財經知識庫(MoneyDJ): http://www.moneydj.com/kmdj/wiki/wikiviewer.aspx?keyid=34941b04-1402-43d6-b992-eb7c59d5669c#ixzz20gGOBwE4
    8.美國財務會計準則委員會:「論財務會計概念」,中國財政經濟出版社,1992年版,第38頁。
    9.許毅等主編,「新成本管理大辭典」,經濟管理出版社1994年版,第177頁。
    10.萬壽義,現代企業成本管理研究,大連:東北財經大學出版社,2004.1。
    11.欒慶偉,成本管理新模式研究,大連理工大學,2000。
    12.鄭奕孟、曾仁杰,「台灣高科技電子廠房施工問題之探討」,土木水利,第27期,第4卷,第102-112頁,2001。
    Description: 碩士
    國立政治大學
    經營管理碩士學程(EMBA)
    96932412
    100
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096932412
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

    Files in This Item:

    File SizeFormat
    index.html0KbHTML2281View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback