競爭的存在使得企業出現了改革的需求，而良好的預算制度則奠定了改革的成功基礎，因此如何建立出一套完整、有用的預算制度以協助企業進行改革，則是目前企業管理者必須深入思考的問題。
對管理者而言，一套有用的預算制度除了預算的編製外，更應該能協助組織策略的推動，因此預算制度的起點應為公司策略的形成，而如何將策略與預算連結則需透過平衡計分卡以及目標管理的協助。本研究之研究主題一即在探討策略、平衡計分卡、以及目標管理對預算制度的影響。在此研究主題下，本研究除個別探討策略、平衡計分卡、以及目標管理對預算制度之影響外，更深入研究策略、平衡計分卡、目標管理以及預算制度之整合情況。
另一方面，預算制度最基本的功能在於預算之編製，因此如何編製出有用的預算資訊便是管理當局考量的另一重點。在傳統預算制度存在著許多缺點的情形下，本研究導入了作業基礎預算制度，因而本研究之研究主題二在探討作業基礎預算制度之設計與執行。在此研究主題下，本研究除探討以作業為基礎之預算編製方式外，更進一步探討作業基礎預算制度與研究主題一策略至目標管理架構之連結。
本研究採用個案研究之方式進行，並以國內某銀行信用卡部門為個案研究對象。為了對個案公司及其產業有足夠的了解，筆者在民國八十七年七月至民國八十八年六月之期間內，每週約花費二至四天的時間，利用實地觀察、訪談、資料蒐集、書面閱讀及開會等方式，深入取得足夠的實務資訊以分析本研究之各主題。
本研究之研究結果顯示，策略、平衡計分卡及目標管理三者結合一體後會對預算制度造成相當大的影響，而完整的預算架構則應以策略為起點方能充分發揮預算制度的功能，俾協助組織策略推行。至於在作業基礎預算制度之設計與執行上，本研究之研究結果則顯示以作業為基礎之預算編製方式的確為企業帶來較多的效益，且經由作業基礎預算制度與策略、平衡計分卡及目標管理之結合，個案公司更解決了其在原預算制度下所產生的八項缺點，並瞭解未來應該改進的方向。
最後本研究探討個案公司作業基礎預算制度實施過程中的七個行為面因素：文化（Culture）、負責人（Champion）、改革的過程（Change Process）、承諾（Commitment）、控制（Control）、獎酬（Compensation）、以及持續教育（Continuous Education）。透過實施過程中對這七個行為面因素的考量，使得個案公司得以較順利地推行作業基礎預算制度，更使得預算制度的改革更為成功。 / Competition precipitates corporation innovations, and a sound budget system is the essence of success of innovations. Therefore how to build an efficient budget system to bolster the proceeding of innovations is an indispensable issue that managers must deeply concern.
For managers, a good budget system is not only for budgets, but also helping corporations to fulfill their strategies. Hence a budget system should be conceived based upon corporation strategies. However how can we link strategies to budgets? The answer is the utilization of balanced scorecard and management by objectives. Hereby the first theme of this research is to discuss the influence of strategies, balanced scorecard, and management by objectives on budgets. Under this theme, we discuss not only the influence of strategies, balanced scorecard, and management by objectives on budgets separately, but also the way to knit them into budget system.
Besides, the basic function of budgets is to prepare budget information, so how to prepare useful information emerges as another point that managers concern. Since deficiencies inherent in traditional budget systems, we put the activity-based budgeting into our research. Herein the second theme of the research is to discuss the design and implementation of activity-based budgeting. Under this theme, we discuss the way to prepare budgets base on activities, and moreover, we discuss the linkage between activity-based budgeting and frame of strategies, balanced scorecard, and management by objectives integrated under first theme of the research.
We use field study to make the research. Credit card department of a bank is our research object. In order to be familiar with the industry and research object, we immersed ourselves into the environment two or three days per week and use papers reading, interviews, data collection, observation, and meetings to amass the practice information that we need to study the themes of the research.
The results of the research show that strategies, balanced scorecard, and management by objectives integrated together to profoundly influence budgets, and a complete budget system should sprouts from strategies so that budget system can help corporations to implement strategies. Besides, the research shows that budget preparation base on activities is a boon for corporations, and through the integration of strategies, balanced scorecard, and management by objectives, the budget system overcomes the deficiencies embedded in the original budget system.
Finally, we discuss seven behavioral factors of research object of implementing activity-based budgeting. These factors are culture, champion, change process, commitment, control, compensation, and continuous education. Through the consideration of the seven factors, corporation can implement activity-based budgeting more smoothly, and make the innovation of budget system more successfully.
| Identifer | oai:union.ndltd.org:CHENGCHI/B2002001610 |
| Creators | 郭倫, Kuo, L. Alexis |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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