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    题名: 品質、成本、速度競爭力與管理會計之研究 - 以筆計型電腦企業為例
    其它题名: Case Study on Quality, Cost, Speed Competitiveness and Management Accounting
    作者: 王文英
    关键词: 筆記型電腦;品質管理;成本管理;競爭分析;管理會計;管理控制;速度競爭力;比較研究
    Notebook computer;Quality management;Cost management;Competitive analysis;Management accounting;Management control;Speed competitiveness;Comparative study
    日期: 2000
    上传时间: 2007-04-18 16:37:44 (UTC+8)
    出版者: 臺北市：國立政治大學會計學系
    摘要: 本研究之目的在探討筆記型電腦企業為提昇品質、成本、速度競爭力，所採取的組織管理架構及管理控制制度(管理程序、績效評估與獎酬制度)，並進行企業間比較。選定的對象為國內代表企業---廣達、宏碁(緯創)、仁寶，以及日本東芝。研究結果如下：(1)需跨部門緊密合作，且應具「Design for manufacture」觀念。(2)是否設置機種別PM，應視企業是否具團隊導向文化而定。(3)PM被賦予之任務性質而定。(4)研發設計單位與製造工廠未處同一地理位置，則應在工廠另設PM。(5)從事ODM企業組織架構區分上除按產品及功能別區分，另需按客戶別區分。(6)開發階段須對品質、成本與速度進行管控，且設置相關資料庫輔助管理。(7)東芝的成本企畫及量產階段持續改善方式可提供企業降低本本之參考。(8)管理程序尚須有績效評估與獎酬制度輔配合，且評估結果影響獎金與調薪制度輔配合，且評估結果影響獎金與調薪等，以及好壞獎勵差距大，將更具激勵效果。
    The purpose of this research is from organization structure, management process, performance evaluation and reward systems perspectives to analyze how notebook personal computer manufacturers promote their quality, cost, speed competitiveness. And the comparative analyses will also be implemented. The chosen sites are Quanta, Acer (Wistron),and Compal which are the representative enterprises of our domestic manufacturers and Japanese firm Toshiba. The research results are as follows. (1)The members who come from each department should be cooperative and have the idea of design for manufacture. (2) Whether to establish PM or not depends on whether the company has the team-oriented culture or not. (3) The power of PM. 4. If R&D department and factory are not at the same place, it is necessary to establish another PM in factory. (5) The company which engaged in ODM business divides its organization structure by customer, in addition to by product and by function. (6) It is necessary to manage quality, cost, and speed in design and development stages, and establish the related database to aid management. (7) Target costing and continuous improvement are the methods worth our domestic enterpreses learning. (8) Besides management processes, the supporting performance evaluation and reward systems are necessary.
    描述: 核定金額：278200元
    数据类型: report
    显示于类别:[會計學系] 國科會研究計畫

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