學術產出-NSC Projects

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

  • No doi shows Citation Infomation
題名 品質、成本、速度競爭力與管理會計之研究 - 以筆計型電腦企業為例
其他題名 Case Study on Quality, Cost, Speed Competitiveness and Management Accounting
作者 王文英
關鍵詞 筆記型電腦;品質管理;成本管理;競爭分析;管理會計;管理控制;速度競爭力;比較研究
Notebook computer;Quality management;Cost management;Competitive analysis;Management accounting;Management control;Speed competitiveness;Comparative study
日期 2000
上傳時間 18-Apr-2007 16:37:44 (UTC+8)
Publisher 臺北市:國立政治大學會計學系
摘要 本研究之目的在探討筆記型電腦企業為提昇品質、成本、速度競爭力,所採取的組織管理架構及管理控制制度(管理程序、績效評估與獎酬制度),並進行企業間比較。選定的對象為國內代表企業---廣達、宏碁(緯創)、仁寶,以及日本東芝。研究結果如下:(1)需跨部門緊密合作,且應具「Design for manufacture」觀念。(2)是否設置機種別PM,應視企業是否具團隊導向文化而定。(3)PM被賦予之任務性質而定。(4)研發設計單位與製造工廠未處同一地理位置,則應在工廠另設PM。(5)從事ODM企業組織架構區分上除按產品及功能別區分,另需按客戶別區分。(6)開發階段須對品質、成本與速度進行管控,且設置相關資料庫輔助管理。(7)東芝的成本企畫及量產階段持續改善方式可提供企業降低本本之參考。(8)管理程序尚須有績效評估與獎酬制度輔配合,且評估結果影響獎金與調薪制度輔配合,且評估結果影響獎金與調薪等,以及好壞獎勵差距大,將更具激勵效果。
The purpose of this research is from organization structure, management process, performance evaluation and reward systems perspectives to analyze how notebook personal computer manufacturers promote their quality, cost, speed competitiveness. And the comparative analyses will also be implemented. The chosen sites are Quanta, Acer (Wistron),and Compal which are the representative enterprises of our domestic manufacturers and Japanese firm Toshiba. The research results are as follows. (1)The members who come from each department should be cooperative and have the idea of design for manufacture. (2) Whether to establish PM or not depends on whether the company has the team-oriented culture or not. (3) The power of PM. 4. If R&D department and factory are not at the same place, it is necessary to establish another PM in factory. (5) The company which engaged in ODM business divides its organization structure by customer, in addition to by product and by function. (6) It is necessary to manage quality, cost, and speed in design and development stages, and establish the related database to aid management. (7) Target costing and continuous improvement are the methods worth our domestic enterpreses learning. (8) Besides management processes, the supporting performance evaluation and reward systems are necessary.
描述 核定金額:278200元
資料類型 report
dc.coverage.temporal 計畫年度:89 起迄日期:20000801~20011031en_US
dc.creator (作者) 王文英zh_TW
dc.date (日期) 2000en_US
dc.date.accessioned 18-Apr-2007 16:37:44 (UTC+8)en_US
dc.date.accessioned 8-Sep-2008 15:55:29 (UTC+8)-
dc.date.available 18-Apr-2007 16:37:44 (UTC+8)en_US
dc.date.available 8-Sep-2008 15:55:29 (UTC+8)-
dc.date.issued (上傳時間) 18-Apr-2007 16:37:44 (UTC+8)en_US
dc.identifier (Other Identifiers) 892416H004065.pdfen_US
dc.identifier.uri (URI) http://tair.lib.ntu.edu.tw:8000/123456789/3921en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/3921-
dc.description (描述) 核定金額:278200元en_US
dc.description.abstract (摘要) 本研究之目的在探討筆記型電腦企業為提昇品質、成本、速度競爭力,所採取的組織管理架構及管理控制制度(管理程序、績效評估與獎酬制度),並進行企業間比較。選定的對象為國內代表企業---廣達、宏碁(緯創)、仁寶,以及日本東芝。研究結果如下:(1)需跨部門緊密合作,且應具「Design for manufacture」觀念。(2)是否設置機種別PM,應視企業是否具團隊導向文化而定。(3)PM被賦予之任務性質而定。(4)研發設計單位與製造工廠未處同一地理位置,則應在工廠另設PM。(5)從事ODM企業組織架構區分上除按產品及功能別區分,另需按客戶別區分。(6)開發階段須對品質、成本與速度進行管控,且設置相關資料庫輔助管理。(7)東芝的成本企畫及量產階段持續改善方式可提供企業降低本本之參考。(8)管理程序尚須有績效評估與獎酬制度輔配合,且評估結果影響獎金與調薪制度輔配合,且評估結果影響獎金與調薪等,以及好壞獎勵差距大,將更具激勵效果。-
dc.description.abstract (摘要) The purpose of this research is from organization structure, management process, performance evaluation and reward systems perspectives to analyze how notebook personal computer manufacturers promote their quality, cost, speed competitiveness. And the comparative analyses will also be implemented. The chosen sites are Quanta, Acer (Wistron),and Compal which are the representative enterprises of our domestic manufacturers and Japanese firm Toshiba. The research results are as follows. (1)The members who come from each department should be cooperative and have the idea of design for manufacture. (2) Whether to establish PM or not depends on whether the company has the team-oriented culture or not. (3) The power of PM. 4. If R&D department and factory are not at the same place, it is necessary to establish another PM in factory. (5) The company which engaged in ODM business divides its organization structure by customer, in addition to by product and by function. (6) It is necessary to manage quality, cost, and speed in design and development stages, and establish the related database to aid management. (7) Target costing and continuous improvement are the methods worth our domestic enterpreses learning. (8) Besides management processes, the supporting performance evaluation and reward systems are necessary.-
dc.format applicaiton/pdfen_US
dc.format.extent bytesen_US
dc.format.extent 486510 bytesen_US
dc.format.extent 486510 bytes-
dc.format.extent 651 bytes-
dc.format.mimetype application/pdfen_US
dc.format.mimetype application/pdfen_US
dc.format.mimetype application/pdf-
dc.format.mimetype text/plain-
dc.language zh-TWen_US
dc.language.iso zh-TWen_US
dc.publisher (Publisher) 臺北市:國立政治大學會計學系en_US
dc.rights (Rights) 行政院國家科學委員會en_US
dc.subject (關鍵詞) 筆記型電腦;品質管理;成本管理;競爭分析;管理會計;管理控制;速度競爭力;比較研究-
dc.subject (關鍵詞) Notebook computer;Quality management;Cost management;Competitive analysis;Management accounting;Management control;Speed competitiveness;Comparative study-
dc.title (題名) 品質、成本、速度競爭力與管理會計之研究 - 以筆計型電腦企業為例zh_TW
dc.title.alternative (其他題名) Case Study on Quality, Cost, Speed Competitiveness and Management Accounting-
dc.type (資料類型) reporten