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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/3927


    Title: 整合性策略成本管理制度的設計、實施、運用及其對公司績效影響之研究(2/2)
    Other Titles: The Design, Implementation, Application and Performance Effects of Integrative Strategic Cost Management
    Authors: 吳安妮
    Keywords: 整合性策略成本管理;平衡計分卡;員工面;內部營運面;顧客面;財務績效
    Integrative strategic cost management system;Balanced scorecard;Employee perspective;Internal process perspective;Customer perspective;Financial performance
    Date: 2000
    Issue Date: 2007-04-18 16:37:46 (UTC+8)
    Publisher: 臺北市：國立政治大學會計學系
    Abstract: 「財務績效」一直以來皆為企業重視之課題，唯如何創造財務績效乃為企業非常關心之議題。自從1992 年起由Kaplan 及Norton 二位提出平衡計分卡之後，美國就有不少公司實施該制度，亦為企業創造了不少的財務績效。平衡計分卡之主要精神在於企業為增進其財務績效，需加強員工面之學習成長、強化內部面之營運、及增進顧客面之關係等。本研究延續第一年整合性策略成本管理制度之研究，以探索性之方式探討整合性策略成本管理中最重要之技術「平衡計分卡」中之員工面、內部營運面、及顧客面對財務績效之影響情況。又本研究主要以競爭激烈的服務業為探討對象，並以服務業中的銀行及汽車維修廠之資料為分析重點。
    Businesses are always concerned about their "financial performance". However, how to improve financial performance is the significant issue for organizations to focus. Since Professors Kaplan and Norton developed Balanced Scorecard (BSC) System in 1992, many companies in America have implemented it, and have obtained better financial performances than those of before. BSC emphasizes on improving financial performance by enforcing employee learning and growth, internal operation and customer relationship. This study tried to apply the spirit of BSC to better understand how employee learning and growth, internal operation and customer perspectives affected financial performance of organizations, and to specifically examine which perspective had the greatest impact on financial performance. This study selected competitive service sectors as research subject. We collected data from banking branches and automotive service workshops.
    Description: 核定金額：582100元
    Data Type: report
    Appears in Collections:[會計學系] 國科會研究計畫

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