Diss. Rechts- u. Wirtschaftswiss. Bern, 1974. / Bibliogr.: p. 149-155.

Hochschule für Wirtschafts-, Rechts- und Sozialwiss., Diss.--St. Gallen, 1990.

Diss. Wirtschaftswiss. St. Gallen, 1990 ; Nr. 1177. / Bibliogr.: p. 285-310.

Techn. Universiẗat, Diss., 2002--Berlin.

Thesis (doctoral)--Universität St. Gallen, 1996.

Since Porfit Center had been applied in DuPont Company in 1920, it has become a popular business model which emphasized on elevating employees¡¦ self-commitment by sharing company¡¦s profit and has been adopted by companies around the world. For the construction industry in Taiwan, due to the decline of real estate market, the deflation of national construction plans and the action of joining into WTO, most construction companies are experiencing their difficult time and therefore are eager to make some changes. Profit Center then has been regarded as a helpful construction management tool to achieve higher performance. This thesis is a case study for a construction company that locates in southern Taiwan and is planning to introduce Profit Center into its system to improve its performance. This thesis follows Habitual Domains¡]HD¡^theory and Analytic Hierarchy Process ¡]AHP¡^method to create the key success factors ¡]KSF¡^for the case company, and a priority list that rankes by the weight index is built at the end of this thesis. To allocate their resource more efficiently for applying the Profit Center, a construction company is suggested to build its own key success factors based on the perspective of construction industry. That is, unlike emphasizing on hwo to share profit as other industries are used to, this study discovered that because high risks and frequent design¡¦s variation might greatly affect the cost of a construction project, the Profit Center in a construction firm is required to focus on how to keep encouraging its employees if the profit of the project is diminished due to the reasons as aforesaid.

Thesis (doctoral)--Universität Göttingen, 1992. / Includes bibliographical references (p. 251-278).

The intention of this diploma thesis is to expound the issue of controlling in a selected company. The diploma thesis is divided into three key sections. The first is the theoretical part, which contains defined concepts such as controlling, reporting or profit centers, on which this work is based in other sections. The analytical part describes the current situation of the selected company for the elaboration of the diploma thesis. In the last part, based on the findings from the previous analytical part, a proposal for improvement is made.

於日益嚴峻之企業營運環境下，企業內屬輔助性質之服務部門角色功能便顯得日益重要。然服務部門於企業內多歸類於費用中心，多屬被動提供服務之性質，往往較缺乏創造收入與協助組織策略達成之思維。 虛擬利潤中心概念為將非屬利潤中心特質之單位，採利潤中心之管理與績效衡量概念，以發揮激勵部門提升自身價值的效果。 個案公司於實施平衡計分卡架構下，於服務部門導入虛擬利潤中心制度。本研究採個案研究方式，針對制度導入時，管理控制系統所扮演的角色功能進行研究，並探討服務部門實施虛擬利潤中心制度過程可能產生之問題、特質與效益。 本研究發現，服務部門導入虛擬利潤中心制度時，以提供「資訊回饋之溝通與激勵」最為重要。此制度增加了員工顧客導向之思維，並提升其收入創造與成本之認知。然服務部門之性質差異，會影響虛擬利潤中心制度之導入。 / As the operating environment for businesses is becoming harsher, the role and functions of businesses’ shared service unit, which provide assistance for businesses, are appearing to be more and more important. However, internal service sector of businesses are often cost centers, which mostly provide services passively and lack the cogitation about making profit for the businesses and assisting the businesses’ strategies to be successfully practiced. The concept of pseudo-profit center is to manage non-profit center by adopting profit center’s way of management and its concept of performance measure for the purpose of inspiring each sector to promote its own value. The company in the case manages its shared service unit by introducing the system of pseudo-profit center under the scheme of balanced scorecard. The thesis is a case study about the function of the management control system during the course of introducing the pseudo-profit center system. Furthermore, the thesis also discusses the special features, the benefit, and the problems that might happen during the course of introduction. The study reveals that when introducing the system of pseudo-profit center into the shared service unit, the most important factor is the supply and the feedback of information. The system triggers the employees to be customer-oriented and to be more aware of making profit and saving cost. However, the different nature of the shared service unit affects the introduction of pseudo-profit center system.

An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive analysis of a characteristic features related to responsibility centers' financial management on different levels of a corporate's hierarchy. An application part of the thesis is based on an assessment of responsibility accounting environment within a chosen responsibility center inside a real divisionalized corporation.