Loading...
|
Please use this identifier to cite or link to this item:
https://nccur.lib.nccu.edu.tw/handle/140.119/35466
|
| Title: | 醫療器材業作業基礎成本制之研究-以個案公司研發管理為案例
A Case Study of Activity-Based Costing System for R&D Cost in Medical Devices Industry |
| Authors: | 劉志平
Liu,Chih Ping |
| Contributors: | 季延平
劉志平
Liu,Chih Ping |
| Keywords: | 作業基礎成本制
醫療器材產業
研發費用
ABC
Activity-Based Costing
Medical equipment industry
R&D Cost |
| Date: | 2007 |
| Issue Date: | 2009-09-18 15:05:34 (UTC+8) |
| Abstract: | 生技產業乃二十一世紀的十大重要產業之第一位，而台灣雄厚電子產業的發展根基，非常適合發展生物科技領域中之醫療器材產業，而電子醫療器材產品與一般電子產品最大的不同處，在於產品開發期較長，尤其在驗證與確效上的作業最為繁複，往往臨床驗證所花費的資源比實際開發設計工作更多，除少數家用電子醫療器材產品外，皆具少量多樣之產品特性，以台灣在電子產業研發技術的實力，加上業界快速應變能力，公、私部門若能投入更多資源，則產業榮景可期。
基於產業特性之不同，歷年來有許多有關作業基礎成本制產業別適用性之研究，但卻少有對醫療器材產業之適用有深入的研究。因此本研究將經由個案實例，建構與導入作業基礎成本制度，確認作業基礎成本制度是否適用於醫療器材產業，並探討醫療器材產業研發部門導入作業基礎成本制度時之相關事項。
本研究擬以國內某一上市櫃之醫療電子廠商為研究對象，以個案研究之方式，探討以下主題:
1. 作業基礎成本制度是否適用於醫療器材產業。
2. 為個案公司研發管理流程建構作業基礎成本制度。
3. 經由建構與導入作業基礎成本制度嘗試分析找出最佳動因之方法與相關應注意事項。
4. 經由建構與導入作業基礎成本制度分析動因選定與資料收集效率之間的平衡取捨。
Biotechnology is at the apex of the top-ten industries list of the 21st century. The profound foundation of electronics in Taiwan is suitable for the development of medical equipment industry in the field of biotechnology. Long product development time is the trait that separates electronic medical products from electronics (consumer, IT ,etc) , especially, the complicated and lengthy validation and certification process. The process of clinical testing consumes more resources in comparison to actual product development and design. Except for homecare device, medical equipment is small in volume and big in diversity. In addition to R&D capability and quick response to market, Taiwan’s electronics industry will be able to achieve more if additional resources are invested.
Each industry is unique in its own way. There are many studies furnished on activity-based costing system of various industries ,but they are lacking for medical equipment industry. It is the attempt of this research to construct and introduce activity-based costing system with a case study in order to confirm whether the activity-based costing system is applicable for medical equipment industry and what the influences of activity-based costing system on medical equipment industry.
1. Whether the activity-based costing system is applicable for medical equipment industry or not?
2. Construct an activity-based costing system for R&D management procedure of the subject in this research.
3. Try to analyze and seek for the best driver by constructing and introducing an activity-based costing system.
4. Try to analyze the balance between driver selection and data collection efficiency by constructing and introducing an activity-based costing system. |
| Reference: | 中文部份
[1] 張家穎，『台灣醫療器材代工產業發展策略的探討:以個案公司為例』，(2007)，靜宜大學在職專班論文。
[2] 工研院/IEK生醫與生活組『2007醫療器材工業年鑑』，(民 95,5)，pp: 1-1～1-9。
[3] 中華民國衛生署網站 http://www.doh.gov.tw。
[4] 工研院 IEK-IT IS 計劃。
[5] 台灣區醫療器材同業公會/台灣區醫療產業資訊網 http://www.tmia-med.org.tw/buffetnew/usa.htm。
[6] 吳安妮，『作業制成本制度(ABC)在管理決策上之效益』，(2001)，會計研究月刊，第182期 pp: 59-62。
[7] 吳安妮，『增強企業之競爭力』，(2001)，會計研究月刊，第62期 pp: 92-95。
[8] 陳正泰『作業基礎成本制資料架構之建立』，(1999),碩士論文，國立中央大學資訊管理學系
[9] 王存國、季延平、范懿文，『決策支援系統』，(民85.10) ，三民書局。
[10] 徐曉慧譯，「成本與效益-以整合性成本制度提生互利與績效」，譯自Robert S.Kaplan and Robin Cooper「Cost & Effect Using Integrated Cost System to Drive Profitability and Performance」,Harvard Business School Press Through Arts & Licensing International Inc.。
[11] 中華民國經濟部/生物技術與醫藥工業發展小組 生技時代 2005.4。
英文部份
[1] Brimson,J. A.『Activity Accounting:An activity-based costing approach』, John Wiley & Sons, (1991)。
[2] FDA,『Guide To Inspections of Quality System-Quality System Inspection Technique (QUIT) 』, Washington,(1999)。
[3] FDA,『Medical Device Notification & Voluntary Safety Alert Guideline』。
[4] FDA,『21 CFR Part 820-Quality System Regulation』。
[5] Johnson & Kaplan 『Relevance lost: The rise and fall of management accounting』。
[6] Marca,David A. and Clement L.MacGowan，『IDEF/SADT Business Process and Enterprise Modeling』, (1998)。
[7] Miller,J. A. 『Implementing Activity-Based Management in Daily Operations』, NEW York.Wiley (1996)。
[8] Robin Cooper & Robert S. Kaplan ,『The Design of Cost Management Systems』, Prentice-Hall International Inc. (1991)
[9] Robin Cooper & Robert S. Kaplan ,『Profit Priorities from Activity-Based Costing』, Harvard Business Review (May June 1991)
[10] Peter B. B. Turney,『Common Cents: How to succeed with Activity-Based Costing and Activity-Based Management』, John Wiley & Sons, 1991。 |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
94932411
96 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0094932411 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
|
All items in 政大典藏 are protected by copyright, with all rights reserved.
|
