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Title: 產品開發組織功能性部門人員績效評估方式對成本降低之影響:日本製造業之實證研究
An Empirical Research of Functional Staffs’ Evaluation and Cost Reduction Performance under Alternative Product Development Organizations in Japan
Authors: 李超雄
Lee, Chao-Hsiung
Keywords: 多中心結構;成本降低績效;複數產品開發專案管理;績效評估方式
Multi-centered structure;Cost reduction performance;Multi-project management;Performance evaluation policy
Date: 2004-07
Issue Date: 2017-11-15 14:52:01 (UTC+8)
Abstract: 在不同的組織裡,功能性部門人員之績效評估方式應有不同,進而影響到產品成本能否有效降低。本研究探討在不同的產品開發組織--矩陣式結構(matrix structure)或多中心制結構(multi-centered structure),功能性部門人員之績效評估方式對產品成本降低的影響。研究資料取自1996 年對日本製造業所做之「目標成本制使用之問卷調查」。本研究進而利用對數線性模型(loglinear model)來檢證問卷中的企業之產品多樣化程度、企業的產品開發組織型態、功能性部門人員的績效評估方式及成本降低績效等四個因素之間的相互關連性。研究結果顯示:(1)在多中心結構制的產品開發組織中,評定功能性部門人員之作業績效時,以其所在之產品開發小組作為評估的對象,則開發小組各個成員相互協力配合下,產品成本可有效降低;(2)多中心結構制的產品開發組織,有利於企業有效地同時發展數個產品開發專案。
This paper explores how the performance of functional staffs should be evaluated in alternative product development organizations (PDO) - matrix structure or multi-centered structure. Specifically, it investigates how the performance evaluation policy influences the cost reduction performance in alternative PDO. In analyzing the performance of functional staffs, a loglinear model was adopted to investigate four factors: product diversification, product development organization, functional staffs’ evaluation, and cost reduction performance. It is found that when the performance evaluation of functional staffs in the multi-centered structure is based on the cost reduction results for components designed by the project team, cost reduction performance could be achieved effectively. The empirical results suggest that (1) the cost reduction performance of functional staffs is usually evaluated at the project team level under the multi-centered product development organization, and (2) multi-project management could develop multiple projects simultaneously and efficiently under the multi-centered structure.
Relation: 會計評論, 39, 1-24
Data Type: article
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