| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.advisor | Wu, Anne | en_US |
| dc.contributor.author (Authors) | 林言修 | zh_TW |
| dc.contributor.author (Authors) | Lin, Yen Hsiu | en_US |
| dc.creator (作者) | 林言修 | zh_TW |
| dc.creator (作者) | Lin, Yen Hsiu | en_US |
| dc.date (日期) | 2010 | en_US |
| dc.date.accessioned | 29-Sep-2011 16:38:58 (UTC+8) | - |
| dc.date.available | 29-Sep-2011 16:38:58 (UTC+8) | - |
| dc.date.issued (上傳時間) | 29-Sep-2011 16:38:58 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0098353018 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/50776 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 98353018 | zh_TW |
| dc.description (描述) | 99 | zh_TW |
| dc.description.abstract (摘要) | 策略之實施倘若無法得知執行成績，將使管理者無法判斷策略成果。過去財務會計系統之資訊，並無法產出攸關資訊協助決策。本研究以個案研究的方式，探討醫療組織於形成策略、執行策略與建置基礎資訊工程之內容，進一步探討三者整合時之設計方向與執行重點。 研究分析的結果，使命、願景與價值觀的討論有益於策略之形成；平衡計分卡之策略地圖能將策略行動化，幫助成員瞭解與執行策略；作業基礎成本制之資訊，可提供經營者精確的資料評估資源、作業與策略的關係。三者之整合，使管理者可具體透過作業基礎成本制之資訊，評估成員在平衡計分卡下執行策略後的成果。 | zh_TW |
| dc.description.abstract (摘要) | Without information of performance, strategy-execution would disconnect managers’ judgment from practices. According to financial accounting systems in the past, it’s hard to demonstrate relevant information to support decision-making. The study uses case-study method in a healthcare organization to analyze constructions on four topics: strategy- formulation system, strategy-execution system, fundamental information system and the keys to design and implement the integration connecting these systems. Based on our conclusion, discussions on missions, visions and values are beneficial to formulate strategies. Besides, strategy maps let members realize strategies and carry them out. Furthermore, activity-based costing provides more accurate data to generate information assisting managers’ assessment among resources, activities and strategies. Finally, integration among these three systems helps managers use information from activity-based costing to evaluate strategy performances under balanced scorecard. | en_US |
| dc.description.tableofcontents | 第壹章 緒論 1第一節 研究動機與目的 1第二節 研究問題 4第三節 研究貢獻 8第四節 研究架構 11第貳章 文獻探討 13第一節 策略形成之探討─以顧客價值為主軸 13第二節 策略行動化之探討─以平衡計分卡為主軸 20第三節 基礎工程之探討─以作業基礎成本制為主軸 25第四節 策略於基礎工程之整合─以作業基礎管理為主軸 38第五節 研究延伸 43第參章 研究設計 46第一節 觀念性架構 46第二節 個案研究法 47第三節 研究流程 49第肆章 個案醫院介紹 52第一節 醫療產業近況 52第二節 個案醫院簡介 55第伍章 個案醫院之整合─設計及執行 58第一節 個案醫院策略形成系統之設計及執行 58第二節 個案醫院策略行動化系統之設計及執行 62第三節 個案醫院基礎工程系統之設計及執行 68第四節 個案醫院整合三大系統之設計及執行 83第陸章 結論與建議 92第一節 研究結論 92第二節 研究限制 101第三節 研究建議 102參考文獻 106 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0098353018 | en_US |
| dc.subject (關鍵詞) | 整合 | zh_TW |
| dc.subject (關鍵詞) | 策略 | zh_TW |
| dc.subject (關鍵詞) | 成本管理 | zh_TW |
| dc.subject (關鍵詞) | Integrated | en_US |
| dc.subject (關鍵詞) | Strategy | en_US |
| dc.subject (關鍵詞) | Cost Management | en_US |
| dc.title (題名) | 整合性策略成本管理之設計及執行─以國內某醫院為例 | zh_TW |
| dc.title (題名) | The Design and Execution of Integrated Strategic Cost Management—A Case Study in Healthcare Industry | en_US |
| dc.type (資料類型) | thesis | en |
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