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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/63930


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    題名: 經營策略與管理會計關係之研究-以宏諅與大同為例
    其他題名: The Research of Management Strategies and Management Accounting-Case Studies of Acer and Tatung
    作者: 王文英
    Wang, Wen-Ying
    貢獻者: 會計系
    關鍵詞: 經營環境變化;經營策略;管理會計制度;個案研究方法;影響組織成員實施策略之功能
    business environmental changes;management strategies;management accounting systems;case study method;the function of influencing employees to implement the company strategy
    日期: 1999-09
    上傳時間: 2014-02-18 13:56:47 (UTC+8)
    摘要: 我國資訊業之快速成長及國際競爭力之提昇受到世界矚目，但其間曾面臨種種經營環境變化。本研究之目的即為解析國內資訊企業如何因應環境變化以提昇國際競爭力，並探討在因應過程中企業如何修正其管理會計制度與分析管理會計之功能。所採之研究設計為透過蒐集詳閱有關文獻與資料及進行實地訪談，對研究對象做深入探討之個案研究法。選定之對象，為代表產銷自有品牌電腦之宏碁與以代工生產為主之大同。透過時間序列，從管理會計觀點探討兩企業因應環境變化之過程，並對兩者制度進行比較。根據研究結果顯示，兩企業皆為因應環境變化而修正管理會計制度，且那修正和所採策略之實施方向是一致的。即變更管理會計制度以影響。激勵組織成員從事與公司策略方向一致之行動，以輔助策略之有效實施；可謂管理會計具影響成員實行策略之功能。結果亦顯示，兩企業為因應變化而修改設計出之管理會計制度不同，最能合理說明其差異之要因即為策略，策略可謂是影響兩企業選擇或設計其管理會計制度行動之主要因素。
    Having gone through many business environmental changes, the information industry in Taiwan gains the reputation of rapid development and highly international competition power in the world. The purpose of this case study research focuses on how the enterprises in the information industry promote their competition power in response to the environmental changes by revising management accounting systems and analyzing the functions of management accounting. The chosen enterprises are Acer and Tatung which represent the production & marketing with its own brand name and through OEM respectively. The author deeply surveyed all the related papers and had personal interviews with the two chosen sites. The responses through time series processes are explored and comparative analyses are implemented. The result of case study (the research discussed in this paper) indicates Acer and Tatung have different company strategy respectively to promote its competition power in response to the environmental changes. However, both of them accomplish their company strategies by revising their management accounting systems. It can be shown that the management accounting systems have the power to influence and motivate employees to implement the company strategy. The result also illustrates the management accounting systems of Acer and Tatung after revised are different, and what has brought about the differences is the different strategy that the two enterprises have respectively. The company strategy has a great influence on the designs and choices of the management accounting systems.
    關聯: 管理評論, 18(3), 105-125
    資料類型: article
    顯示於類別:[會計學系] 期刊論文

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