| Abstract: | 近年來我國產業之競爭優勢越來越弱,故政府極力推動產業界提昇其競爭優勢,因而如何創造國內產業之競爭優勢,乃為企業目前最關心之課題。 為獲取競爭優勢,有效地達成策略方向是非常重要的,而成本管理對公司策略之達成扮演著相當重要之角色,尤其在諸多成本技術之間,如ABC、ABM、品質成本等,如何整合一體運用,俾產生綜效,實為刻不容緩之課題。 吾人認為達成整合之綜效必須達到垂直及水平整合之效果,其中垂直整合係為策略、成本管理和作業基礎工程之間的整合;又水平整合則為成本管理技術間之整合。吾人將垂直及水平之一體整合稱為「整合性策略成本管理」。本研究之重點即為探討「整合性策略成本管理」之設計、實施、運用及其對公司績效影響。有關本研究第一年之研究重點,主要是為國內之製造業及服務業設計一套「整合性策略成本管理」之步驟及指導原則。 研究結果顯示:公司願景之內容包括三個層面,即策略面、政策面和營運面,而影響公司願景之因素亦可分為三個層面,即外在環境、內部環境和科技環境層面的影響因素。 對製造業和服務業而言,影響成本管理之成功與否的因素,有些是相同的,如組織文化和高階主管之支持度等,但有些是不同的,如製造業較為重視財務面利益,服務業則較為重視非財務面利益。又本研究訪談國內外六位專家學者,其皆贊同「整合性策略成本管理」之發展的必要性。 透過文獻探討、田野研究和專家意見訪談,本研究為製造業和服務業各建構一套適宜的「整合性策略成本管理」模式,及此模式之實施程序,最後並利用兩家代表性的公司測試其可行性及方向性。 希望透過本研究,能幫助本土企業建立一套「整合性策略成本管理制度」之有效模式,俾協助強化企業之競爭優勢。
In recent years, the industrial competitive advantages in Taiwan fade gradually. Therefore, Government had tried its best to strengthen it. How to create the business competitive advantages become the critical concerns of business people. To gain competitive advantages, it is very important to focus on strategy. Cost management techniques play an important role in achieving strategy. Furthermore, how to integrate so many cost management techniques to acquire the synergy is the most critical issue to lots of entrepreneurs. The theme of this research focuses on the design, implementation, application and performance effects of Integrative Strategic Cost Management System. In the first year of this research, the main purpose is on designing the model and establishing implementation procedures of Integrative Strategic Cost Management System for native manufacturing and service industries. The study results include: 1. There are 3 perspectives of the composition to company`s visions: strategy, policy and operation. And there`re also 3 perspectives of influencing factors on visions: external, internal and technical. 2. As to manufacturing and service industries, some of the successful factors of cost management techniques are the same, but others are not. For example, the organizational culture and top management support are both critical to the success in both industries; however, the scope of financial benefit is more important in manufacturing industry, but not in service industry. 3. All 6 professional people (USA & Taiwan) agree with the development of Integrative Strategic Cost Management System in our interviews. 4. After literature review, field study and interviews of professional people, the Integrative Strategic Cost Management System Model and the implementation procedures have been established, Further, one leading manufacturing company and one service company are tested for the feasibility of the model. Hoping that the competitive advantages of native industries can be reached by this research. |
