為提升營運財務績效，在營運管理上，不少企業會採行節約成本與裁減員工等迅速明快的措施來提升生產力。但其作法不僅往往會造成許多不愉快，且即使在短時間內的成本控制頗見成效，但不久又會故態復萌，生產力停滯不前，甚至下降，直到下一波的成本削減措施推出為止。因此針對其關鍵作業流程進行持續性改善，才可謂真正達到減少營運成本卻又不降低品質之方法。又在規模越大的公司中，通常成本交叉補貼的情況會越嚴重，越是有必要實施作業制成本管理制度來增加作業及資源分配的透明度。為達此目標，推行作業制成本管理制度（Activity-based costing Management）以獲得必要之作業相關資訊極為重要，而作業制管理遂成為提升競爭力及達到持續性改善之有效制度。
筆者會以個案公司為例，採實地實證之研究方式，探討作業制管理制度實施後，個案公司在作業時間、成本、品質面之持續性改善效果。根據研究假說與實證模型，以t統計量檢定或複迴歸分析（Multiple Regression）的方式，進行橫斷面之資料分析，探討作業制成本管理制度資訊釋放前後期，對於公司在策略面及營運面之各種效益變化。 / In order to improve the operational performance quickly, many enterprise cut down staff to economize cost without modifying the process. This method is just a temporary solution to a problem. It may cause a lot of unhappiness and would not do any help to increase productivity. Continuing improving critical process works for long-term cost down. And In most of the large-scale companies, the problem of cost cross-subsidization is usually more serious. So it is necessary to implment the the cost allocation management system to make cost transparency. In order to reach this goal, it’s extremely important to imply Activity-based costing Management. And it is the effective system that helps to improve business competition.
The author will take a bank to do case study and the evidence research to compose this thesis. And this research discusses the effect on time,cost and quality after implementing Acitivty-based costing. Besides that, the author also discuss the benefit on strategy and operation before and after the acitivity-based-costing information is released.The author take t-test and the Multiple Regression to examine the study hypothesis and evidence research model.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0091353011 |
| Creators | 許雪芬, HSU, HSUEH FEN |
| 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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