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| Title: | 平衡計分卡與作業基礎成本制度之結合 －以食品個案公司為例
The Integration of Balanced Scorecard and Activity-Based Costing－A Case Study of Food Manufacturer |
| Authors: | 汪宣融 |
| Contributors: | 吳安妮
汪宣融 |
| Keywords: | 平衡計分卡
作業基礎成本制度
策略性衡量指標
Balanced Scorecard
Activity-Based Costing
Strategic Objectives |
| Date: | 2015 |
| Issue Date: | 2015-12-02 16:08:13 (UTC+8) |
| Abstract: | 在競爭激烈，變化快速的今日，企業經營者面臨許多的挑戰，因此導入一項有效率且有效果的管理工具是重要且必須的。平衡計分卡（Balanced Scorecard，BSC）讓企業上下對策略建立共識，並藉由可衡量的指標來引導策略的執行，轉化策略為具體行動。而作業基礎成本制度（Activity-Based Costing，ABC），是以作業流程為出發點採二階段分攤，提供較為精確的成本。兩者均是十餘年來，管理學說上極有力的管理工具，然鮮少有企業將二者結合運用，因此，本研究著重在方法與實務應用之創新，將結合平衡計分卡及作業基礎成本制度，化策略為具體行動，協助企業找出未來持續改善與精進其管理制度的具體方向。
本研究係針對國內一導入平衡計分卡及作業基礎成本制度之食品公司進行個案研究，於分析個案公司之相關問題後，運用策略形成及平衡計分卡之概念，並結合作業基礎成本制度，進而制訂新的策略性衡量指標，期能協助個案公司確實將策略引導至各績效衡量要素中，解決現行問題並提昇管理之效率及效能。同時，亦可作為其他企業執行平衡計分卡及作業基礎成本制度結合之實務指南與理論基礎。
In a rapid and changeable business environment of today, business owner must face more challenges; therefore, it is necessary and vital to introduce an efficient and
effective management tool. Balanced Scorecard（BSC）enables organizations to clarify their vision and strategy and translate them into action with measurement
indicators. Activity-Based Costing（ABC）can get more accurate cost information with a two stage allocation method. Both are powerful tools of management, but few
organizations apply the integration of these two management tools. Therefore, in this thesis we focus on the application of innovative approaches and practices, combing BSC and ABC, and turn the strategy into concrete action to help the organization identify continuous improvement of the management system.
The thesis is a case study and conducts one Taiwanese food manufacturer which has implemented BSC and ABC for a few years as a research subject. We will firstly analyze the problems of that existing in the company. Then we will discuss how to use the integration of BSC and ABC to set new strategic objectives solving these problems. Furthermore, the thesis can be a reference for other companies to implement the integration of these two management tools in the future. |
| Reference: | 一. 中文部分
1. 于泳泓、陳依蘋，2004，平衡計分卡完全教戰守策。台北：梅霖文化。
2. 吳安妮，1999，「談成本管理系統之整合對企業競爭之提昇」，會計研究月
刊，第165 期，第16－19 頁。
3. ________，2001，策略為焦點的組織－平衡計分卡式的公司如何在新企業環
境中取勝（五），會計研究月刊，第188 期，第113－121 頁。
4. ________，2007，「作業基礎成本制之發展與整合」，會計研究月刊，第263
期，第60－74 頁。
5. ________，2011，「以一貫之的管理－－整合性策略價值管理系統
（ISVMS）」，會計研究月刊，第312 期，第106－120 頁。
6. 李建華，1997，「作業基礎管理制度試作及成功案例之探討」，會計研究月
刊，第 136 期，第67－73 頁。
7. 周齊武、吳安妮、施能錠，2001，「探索平衡計分卡可能遭遇之問題」，會計
研究月刊，第183期，第63－74頁。
8. 陳麗婷、鄭佩真、吳彩瑄、楊采蓉、黃珮雯、簡相堂，2013，臺灣食品產業
願景、發展藍圖及產業鏈運作。財團法人食品工業發展研究所。
9. 2014食品產業年鑑，食品所I T I S報告。
10. 經濟部統計處，工業生產統計月報。
http://www.moea.gov.tw/Mns/dos/home/Home.aspx
二. 英文部分
1. Chow, W. C., and M. Haddad. 1997. Applying the balance scorecard to small
companies. Management Accounting（August）: 21－27.
2. Eisenhardt, K. M. 1989. Building theories from case study research. Academy of
Management Review, 14（4）: 532－550.
3. Geishecker, Mary Lee, 1996."New Technologies Support ABC". Management
Accounting（March）: 42－48.
4. Iselin, E. R., L. Mia, and J. Sands. 2008. The effects of the balanced scorecard
onperformance. Journal of General Management 33 （4）: 71－85.
5. Kaplan, R. S. and D.P. Norton. 1992. The Balanced Scorecard: Measures that
Drive Performance, Harvard Business Review,（January－February）: 71
－79.
6. ________and________. 1996. The Balanced Scorecard Translating Strategy into
Action, Boston, Harvard Business School Press.
7. ________and________. 2000. The Strategy Focused Organization. Boston,
Harvard Business School Press.
8. ________and________. 2001. The Strategy Focused Organization: How
Balanced Scorecard Companies Thrive in the New Business Environment.
Boston, Harvard Business School Press.
9. ________and________.2003. Strategy maps: Converting intangible assets into
tangible outcomes. Boston, Harvard Business School Press.
10. ________and________. 2003. The Strategy Focused Organization. Boston,
Harvard Business School Press.
11. Malina, M., and F. Selto. 2001. Communicating and controlling strategy: An
empirical study of the effectiveness of the balanced scorecard. Journal of
Management Accounting Research 13: 47－91.
12. Matthew, J. and Miller, T. 1998. A Framework for Integrating Activity－base
costing and Balanced Scorecard into the Logistics Strategy Development
and Monitoring Process. Journal of Business Logistics, Vol. 19,.131－138.
13. Niven, R. P. 2002. Balanced scorecard step by step: Maximizing performance
and maintaining results. New York, NY: John Wiley & Sons.
14. Yin, R. K. 994. Case study research: Design and methods（2nd ed）. Thousand
Oaks, CA: Sage. |
| Description: | 碩士
國立政治大學
會計學系
102353021 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G1023530211 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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