| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.advisor | Wen-Ying Wang | en_US |
| dc.contributor.author (Authors) | 黃惠君 | zh_TW |
| dc.contributor.author (Authors) | Hui-Chun Huang | en_US |
| dc.creator (作者) | 黃惠君 | zh_TW |
| dc.creator (作者) | Hui-Chun Huang | en_US |
| dc.date (日期) | 2003 | en_US |
| dc.date.accessioned | 18-Sep-2009 09:01:57 (UTC+8) | - |
| dc.date.available | 18-Sep-2009 09:01:57 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-Sep-2009 09:01:57 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0091353039 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/34216 | - |
| 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) | 91353039 | zh_TW |
| dc.description (描述) | 92 | zh_TW |
| dc.description.abstract (摘要) | 目標成本制被譽為日式管理之秘密利器，其協助企業取得競爭優勢之主因為在產品企畫設計階段即有效掌握產品成本結構，並在產品成本發生前即對其進行規劃、估計以及管理，並且在製造階段中配合成本改善持續降低成本。 目標成本制的實施重點在於制度的實施過程是由研發、設計、採購、生產、行銷以及財務各功能人員，透過跨部門團隊合作的方式，將個人本身所具備的知識和能力跨過部門之間的藩籬，運用在目標成本制的流程中。而會計人員也是目標成本制跨功能團隊小組中的關鍵成員，其所具備之關鍵知識與能力，將影響目標成本制的順利實施。本研究之主要目的即探討為使目標成本制順利實施，會計人員應具備的知識與能力為何。並經由本研究分析後獲得以下結論: 一、目標成本制下會計人員所應具備的知識與能力項目包含「跨功能團隊合作」、「成本資訊的掌握與分析」、「會計資訊需求的掌握與表達」、「製造成本之標準制定與差異分析」、「對流程之了解與目標成本之分配」、「對策略的了解」、「資本支出分析之能力」、「生命週期成本的估算與分配」等八個因素構面，以及「評估目標成本達成狀況之能力」和「有系統地分析及思考之能力」二個項目。 二、目標成本制下會計人員所應具備的知識與能力項目會因產業不同而有所不同。 三、目標成本制下會計人員與非會計人員對於會計人員所應具備的知識與能力之看法，雖有少數項目呈現差異，但整體而言尚稱具有共識。關鍵字:目標成本制、會計人員、知識、能力 | zh_TW |
| dc.description.abstract (摘要) | Target costing is famous as the Japan’s secret weapon which assists the enterprises taking the competitive advantage. It helps the corporations to plan, estimate, and manage the cost of the products efficiently at planning and design stage. Besides, it also keeps the cost down continually with kaizen system in the manufacturing processes. The critical point executing in the target costing is the knowledge and capability owned by the multi-functional team members utilized. The team members came from R&D, design, procurement, manufacturing, marketing and finance. The accountant who plays a great part in the team, has a great impact on the results of the system by his/her knowledge and capability. The purpose of this research is to find out the knowledge and capability that the accountants should possess for the effective results of the target costing. The results of this research are as follows: 1. The critical items of knowledge and capability which the accountants should possess are composed of “cooperating with other participators in multi-functional team”, “handling and analyzing the cost information”, “handling and expressing the demands of the accounting information”, “setting the standard manufacturing costs and analyzing the differences”, “understanding the processes and allocating the target cost” , “understanding the strategy” , “analyzing the capital expenditure” , “ estimating the life cycle cost and evaluating allocation degree of the target cost” , “evaluating the status of the target cost achieved” , “ analytical and thinking systematically”. 2. The knowledge and capability that the accountants should own will differ from industry to industry. 3. Although some knowledge and capability that the accountants should own are different between the opinions of the accountants and the other team members, they still have consensus as a whole.Keywords: Target costing, The accountants, Knowledge, Capability | en_US |
| dc.description.tableofcontents | 第一章 緒論……………………………………………………………… 1 第一節 研究背景與動機………………………………………………… 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 目標成本制相關文獻…………………………………………… 7 第二節 知識與能力相關文獻.………………………………………… 29 第三節 會計人員知識與能力相關文獻……………………………… 34 第四節 研究延伸……………………………………………………… 41第三章 研究設計……………………………………………… …… 46 第一節 觀念性架構…………………………………………………… 46 第二節 研究方法……………………………………………………… 47 第三節 研究對象之選擇……………………………………………… 47 第四節 資料蒐集與分析方法………………………………………… 52第四章 實地訪談及問卷定稿………………………………………… 55 第一節 企業實地訪談結果…………………………………………… 55 第二節 預試及問卷定稿……………………………………………… 57第五章 問卷回收及結果分析………………………………………… 60 第一節 問卷發放與回收……………………………………………… 60 第二節 問卷結果分析………………………………………………… 63第六章 結論與建議…………………………………………………… 84 第一節 研究結論……………………………………………………… 84 第二節 研究建議……………………………………………………… 85 第三節 研究貢獻……………………………………………………… 88 第四節 研究限制……………………………………………………… 89參考文獻………………………………………………………………… 90附錄……………………………………………………………………… 93 | zh_TW |
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| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0091353039 | en_US |
| dc.subject (關鍵詞) | 目標成本制 | zh_TW |
| dc.subject (關鍵詞) | 會計人員 | zh_TW |
| dc.subject (關鍵詞) | 知識 | zh_TW |
| dc.subject (關鍵詞) | 能力 | zh_TW |
| dc.subject (關鍵詞) | Target costing | en_US |
| dc.subject (關鍵詞) | The accountants | en_US |
| dc.subject (關鍵詞) | Knowledge | en_US |
| dc.subject (關鍵詞) | Capability | en_US |
| dc.title (題名) | 目標成本制對會計人員知識與能力需求之研究 | zh_TW |
| dc.type (資料類型) | thesis | en |
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