| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.author (Authors) | 顧秦芬 | zh_TW |
| dc.contributor.author (Authors) | Ku, Chin fen | en_US |
| dc.creator (作者) | 顧秦芬 | zh_TW |
| dc.creator (作者) | Ku, Chin fen | en_US |
| dc.date (日期) | 2007 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:29:15 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:29:15 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:29:15 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0095353026 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30224 | - |
| 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) | 95353026 | zh_TW |
| dc.description (描述) | 96 | zh_TW |
| dc.description.abstract (摘要) | 企業面對全球競爭，所壓縮利潤必需降低更多成本。目標成本制重視源流管理，從新產品設計階段開始掌控成本，為有效成本管理工具。擬採用企業除期待目標成本制帶來成效外，對於可能遭遇問題亦是關注。但相關文獻十分缺乏，值得深入研究。 本研究希冀探討實施目標成本制企業所遭遇及需急迫解決問題，做為企業提早規劃防範之用。研究結果如下： 一、個案公司對問卷所列問題皆有遭遇，經因素分析後可分為七個構面。 二、共同遭遇需急迫解決問題為「目標成本的訂定及達成」及「資訊的取得及衡量」。 三、不同遭遇需急迫解決問題及其原因如下： 「內部衝突及時間管理」：導入時間較晚，組織架構仍需調整。 「上下游廠商及產品創新」：協同開發模式發展較晚，對供應商能力品質較不確定。 「技術母廠的溝通及許可」：技術母廠掌控設計造成諸多限制。 | zh_TW |
| dc.description.abstract (摘要) | In competitive environment, enterprises need to decrease cost to prohibit profit keeping diminish. Target Costing advances the time of cost-down evaluation to the product design and development stage. It’s an effective cost management system. Enterprises not only expect the effect after adopting but also beware of difficulties during implementation. But there are few relative researches in the world. It is worthy of closer study. The purpose of study is to explore the urgency difficulties during implementation. It can be an advice to enterprises to avoid incurring same difficulties. The conclusions of this study are: 1.Case companies suffered all the difficulties. By factor analysis, all the difficulties can be divided into seven aspects. 2.The same urgent difficulties are “setting and achieving target costs” and “acquiring and measuring information”. 3.The different urgent difficulties and the causes are: “Internal conflict and time management”: The implementation-time was not long enough; organization structure needs to be adjusted. “Value chain and produce innovation”: It was too late to make collaborative development. The qualities and capacities of supplies were uncertainty. “Communication and permission from parent manufacturing companies”: Enterprise was been constrained by lack of design right from parent manufacturing company. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1 第一節 研究動機與背景 1 第二節 研究目的與問題 3 第三節 論文架構與研究流程 4 第二章 文獻探討 6 第一節 目標成本制之相關文獻 7 第二節 實施管理制度所遭遇問題 19 第三章 研究設計 34 第一節 觀念性架構 34 第二節 研究方法 35 第三節 研究對象之選擇 36 第四節 資料蒐集及分析方法 37 第四章 個案訪談及問卷定稿 40 第一節 A公司之個案研究 40 第二節 B公司之個案研究 46 第三節 C公司之個案研究 51 第四節 問卷定稿 57 第五章 問卷發放、回收及結果分析 67 第一節 問卷發放及回收 67 第二節 問卷分析 68 第六章 結論與建議 81 第一節 研究結論 81 第二節 研究建議 84 第三節 研究限制 86 參考文獻 87 中文文獻 87 英文文獻 87 附錄：研究問卷 89 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0095353026 | en_US |
| dc.subject (關鍵詞) | 目標成本制 | zh_TW |
| dc.subject (關鍵詞) | 遭遇問題 | zh_TW |
| dc.subject (關鍵詞) | Target costing | en_US |
| dc.subject (關鍵詞) | difficulties | en_US |
| dc.title (題名) | 實施目標成本制所遭遇及需急迫解決問題之個案研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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