Please use this identifier to cite or link to this item: https://ah.lib.nccu.edu.tw/handle/140.119/114735
題名: 非營利事業選擇分項預算制度與總合預算制度之經濟分析
An Economic Analysis of the Choice between Line-Item Budgeting and Program Budgeting in a Not-for-Profit Setting
作者: 李書行
Li, Shu-Hsing
Mensah, Yaw M.
關鍵詞: 分項預算制度 ; 總合預算制度 ; 分配效率 ; 技術效率 ; 預算鬆弛
Line-item budgeting ; Program budgeting ; Allocative efficiency ; Technical efficiency ; Budget slack
日期: 十月-1995
上傳時間: 15-十一月-2017
摘要: 本研究首在探討,一般均衡狀態下,為達到控制目的,非營利事業機構應如何取捨分項預算制度與總合預算制度。在文中,我們可知此二種制度之選擇取決於多項因素。若產出具有單一的衡量標準,當下述二種情況同時存在時,分項預算制度為一較有效之控制方法:(1)成本函數呈同質性的柯布道格拉斯函數;(2)部門經理至少在一成本項目上之預算鬆弛(Budget Slack),其所獲得之邊際效用高於將這些預算鬆弛投入生產所得約當產量之邊際效用。然在一般的情況下,總合預算制度優於分項預算制度之充分條件為:(1)生產投入因素呈互補性或只能在某種程度內具代替效果;(2)部門經理在某些成本項目上,其由預算鬆弛所獲得之效用高於約當產量,而且成本函數不屬於同質性的柯布道格拉斯函數。此外,若部門經理由產出所獲得之效用恆高於任何預算鬆弛,則總合預算制度在任何情況下均優於分項預算制度。此點反應出,部門經理所追求的個人目標與組織追求產出最大化的目標完全相一致。
This paper examines the static equilibrium conditions governing the choice between line-item budgeting and program budgeting in the control of non-profit institutions. It is shown that the choice between the two alternatives depends on several factors. In situations where the ultimate goals of the institution are adequately represented by a single, non-hedonic measure of output (or joint output), line-item budgeting is likely to be more effective than program budgeting if both (a) the cost function can be described as a `homothetic` Cobb-Douglas function and (b) the marginal utility derived by the manager of the local institution from slack in at least of one of the line item budgets is higher than that derived from equivalent output. In the general case, sufficient conditions for PBto be preferred to LIB are that (a) the production technology be marked by input complementarity or by limited input substitutability; and (b) the local manager has a higher utility for budget slack for some of the inputs than for equivalent output and the cost function does not conform to the homothetic Cobb-Douglas function .. A sufficient condition for PB to be preferred to LIB under all conditions is that the local manager`s utility for output exceeds his utility for consumption of perquisites. This implies a deep commitment to the goals of the organization or a long-term view of the benefits from achieving higher output.
關聯: 會計評論, 29, 195-222
資料類型: article
DOI: http://dx.doi.org/10.6552%2fJOAR.1995.29.7
Appears in Collections:期刊論文

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