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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

科技廠房建設產業實施成本控制之研究-以個案公司為例 / A study on the cost control practice in high-tech - an example of company

林中文, Lin, Chung Wen Unknown Date (has links)
隨著科技技術的發達,資訊科技的產品生命週期也相對縮短,電子產品製造 商為使能快速生產新產品以獲得市佔率賺取利潤,進而要求新廠建造工期快速完工且品質穩定以掌握市場趨勢,搶先競爭者發表新產品以站穩市場銷售地位。有鑑於此,本研究個案公司為科技廠房建造業者,在面臨超速競爭下之龐大壓力,需以快、狠、準的第一時間掌握顧客需求,同時,在科技廠房建造業之大量同業競爭下,價格之透明化也壓縮利潤空間。因此,本研究個案公司需能精準掌握成本,以最少的成本達到顧客對品質的需求,有鑑於此,擁有企業內部成本絕佳控制能力遂變成本研究個案公司之競爭優勢。 為重新找尋個案公司之競爭優勢,本研究率先透過SWOT 進行企業內部優劣勢與外部機會威脅之分析,探討現存企業之經營問題。本研究發現在外部環境變遷下低成本優勢已不復存,因此,解決此問題重新尋求新競爭優勢變得刻不容 緩之事,而其中個案公司內部「成本控制」就變得極為重要。接著,利用ABC 對個案公司之作業流程進行初步了解,發現個案公司需導入作業成本控制系統以 彌補傳統成本控制系統之不足,使成本資訊更加科學,真實呈現產品間之成本, 讓企業產銷決策更為合理。最後,本研究希冀未來個案公司能發展專屬自己之新 作業成本制度,以精準掌握各分公司間之成本,消滅不增值之作業,改進增值之 作業,以有效充分利用資源,健全公司成本控管系統,用最少成本發揮最大利潤, 獲得獨特競爭優勢,讓管理者能充分瞭解企業內部各產品間之營利狀況,重新定 位其策略方針並調整內部管理。 / The product life cycle in information technology industry has been getting shorter with the development of technology. It is clear to see that semiconductor manufacturing companies which can shorten the construction period in building high-tech construction plants to produce and release new products sooner than ever before are possible to grab more market share than competitors in boosting profits. The company discussed in this paper focuses on building high-tech construction plants. Faced with the price competition from competitors, low cost strategy simply does not offer an advantage. The company in this case study must establish the cost management system to analyze and predict the cost of each project accurately in advance that leads to spend the least expenditure to meet customer need.

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