| dc.contributor.advisor | 王文英 | zh_TW |
| dc.contributor.author (Authors) | 張為宗 | zh_TW |
| dc.creator (作者) | 張為宗 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:52:48 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:52:48 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:52:48 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353014 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48892 | - |
| 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) | 96353014 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 台灣的競爭優勢在於為數眾多的企業，彼此在產品供應鏈上有著強烈互補性與製程連貫性，惟彼此間並無有效供應鏈管理，而使彼此發揮綜效。目標成本具備有效管理、整合供應鏈及較少成本中心之優勢，其在日本發展成熟且應用範圍相當廣泛，而台灣卻甚少企業了解及採用。探究其原因在於台灣探討該制度導入過程之研究或文獻相對稀少，而導致企業界裹足不前。 因此，本研究以個案研究方式對手錶產業之個案公司進行研究，由組織管理型態、目標成本管理程序、與供應商之關係三方面探討目標成本制導入過程中可能產生之問題及解決方法。研究結果指出組織型態之改變可使目標成本制順利導入，跨功能團隊亦能成功縮短新產品開發時間。另外，採行合適之目標成本管理程序能有效降低新產品開發成本，供應商關係亦因目標成本制之導入而與個案公司緊密結合，進而達到整合供應鏈之效果。 | zh_TW |
| dc.description.abstract (摘要) | The advantage of Taiwan in competition is that there are a lot of companies which are complemented in supply chain. However, there isn’t an effective management to bring these companies into full play. Target Costing can integrate and manage supply chain cost-effectively, and is popular in Japanese enterprise. The reason is that there aren’t enough references and research to introduce the management costing system in Taiwan.Accordingly, this research is a case study of the watch industry. It explains how to introduce Target Costing into enterprise in three aspects: organization management, target costing procedure, and the relationship with supplier. The result indicates that the change of organization can ease the introduction of Target Costing, and the cross-functional teams help to reduce the duration of new product development. If the company adopts appropriate Target Costing procedure, it can also reduce the product development cost. Target Costing can also strengthen the relationship with supplier, which results in a thoroughly integrated supply chain. | en_US |
| dc.description.tableofcontents | 目錄 i圖目錄 ii表目錄 iii第壹章 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 5第貳章 文獻探討 7第一節 供應商及供應鏈之相關文獻 7第二節 新產品開發流程管理之相關文獻 16第三節 目標成本制之相關文獻 23第參章 研究設計 39第一節 觀念性架構 39第二節 研究方法 40第三節 研究對象之選擇 41第四節 資料來源及蒐集方法 42第肆章 目標成本制導入前概況 43第一節 產業介紹 43第二節 個案公司介紹 45第三節 個案公司對新產品開發之管理活動 49第四節 個案公司供應商管理活動 52第伍章 個案公司目標成本制導入內容 54第一節 組織型態之改變、所遭遇之問題及解決方法 54第二節 所採行之目標成本管理程序、遭遇之問題及解決方法 63第三節 供應商關係之改變、所遭遇之問題及解決方法 69第陸章 結論與建議 73第一節 研究結論 73第二節 研究建議 78第三節 研究限制 80參考文獻 81 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353014 | en_US |
| dc.subject (關鍵詞) | 個案研究法 | zh_TW |
| dc.subject (關鍵詞) | 目標成本制 | zh_TW |
| dc.subject (關鍵詞) | 供應鏈管理 | zh_TW |
| dc.title (題名) | 目標成本制導入過程之個案研究 | zh_TW |
| dc.title (題名) | Case study of target costing introduction | en_US |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 中文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | 王文英，2001，成本企劃導入過程之探討-以國瑞為例，台灣產業研究，第5期：133-173。 | zh_TW |
| dc.relation.reference (參考文獻) | 王文英，2007，策略與目標成本制關係之探索性研究-透過國內兩企業之比較個案，交大管理學報，第27卷，第2期：203-248。 | zh_TW |
| dc.relation.reference (參考文獻) | 加登豐，1993，成本規劃-戰略性成本管理，陳文光譯。台北：臺華工商圖書出版公司。 | zh_TW |
| dc.relation.reference (參考文獻) | 李均，2004，鐘錶產業透視，中華民國工業總會-財經文摘。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳定國，1985，企業概論，三民書局股份有限公司。 | zh_TW |
| dc.relation.reference (參考文獻) | 陳葦憓，2002，目標成本制關鍵成功因素探討-以國內製造業為研究對象，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 楊清溪、廖益興，1999，目標成本制度實施問題與改革方法之實證研究-以國瑞汽車為例，管理會計，第50期(10月)：16-35。 | zh_TW |
| dc.relation.reference (參考文獻) | 顧秦芬，2008，實施目標成本制所遭遇及需急迫解決問題之個案研究，國立政治大學會計研究所碩士論文。 | zh_TW |
| dc.relation.reference (參考文獻) | 英文文獻 | zh_TW |
| dc.relation.reference (參考文獻) | Anderson, D. L., F. E. Britt, and D. J. Farve.1997. The seven principles of supply chain management. Supply Chain Management Review 1(1): 31-43. | zh_TW |
| dc.relation.reference (參考文獻) | Ansari, S., J. Bell, and D. Swenson. 2006. A template for implementing target costing. Journal of Cost Management 20(Sep.-Oct.): 20-27. | zh_TW |
| dc.relation.reference (參考文獻) | Bensaou , M. 1999. Portfolios of buyer- supplier relationships. Sloan Management Review 40(4):35-44. | zh_TW |
| dc.relation.reference (參考文獻) | Cooper, R. G. 1995.How to launch a new product successfully? CMA (Oct): 20-23. | zh_TW |
| dc.relation.reference (參考文獻) | Cooper, R. G. 1998. Product Leadership:Creating and Launching Superior New Products. New York: Perseus Books. | zh_TW |
| dc.relation.reference (參考文獻) | Cooper, R., and R. Slagmulder. 1999. Development profitable new products with target costing. Sloan Management Review 40(4): 23-33. | zh_TW |
| dc.relation.reference (參考文獻) | Cooper, R., and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review 46(Fall): 45-52. | zh_TW |
| dc.relation.reference (參考文獻) | Dyer, J. H., D. S. Cho, and W. Chu.1998. Strategic supplier segmentation: The next ‘best practice’ in supply chain management. California Management Review 40(2): 57-77. | zh_TW |
| dc.relation.reference (參考文獻) | Ellram, L. M. 2000. Purchasing and supply management’s participation in the target costing process. Journal of Supply Chain Management 36(2): 39-51. | zh_TW |
| dc.relation.reference (參考文獻) | Everaert, P., S. Loosveld, T. V. Acker, M. Schollier, and G. Sarent. 2006. Characteristics of target costing: Theoretical and field study perspectives. Qualitative Research in Accounting and Management 3(3): 236-263. | zh_TW |
| dc.relation.reference (參考文獻) | Fisher, J. 1995. Implementing target costing. Journal of Cost Management 9 (Summer): 50-59. | zh_TW |
| dc.relation.reference (參考文獻) | Gagne, M., and R. Discenza. 1995. Target costing. Journal of Business & Industrial Marketing 10(1): 16-22. | zh_TW |
| dc.relation.reference (參考文獻) | Gordon, S. 2005. Seven steps to measure supplier performance. Quality Progress 38(8): 20-25. | zh_TW |
| dc.relation.reference (參考文獻) | Handfield, R. B., G. L. Ragatz, K. J. Peterson, and R. M. Monczka. 1999. Involving suppliers in new product development. California Management Review 42(1): 59-82. | zh_TW |
| dc.relation.reference (參考文獻) | Hartley, J. L., B. J. Zirger, and R. R. Kamath. 1997.Managing the buyer-supplier interface for on-time performance in product development. Journal of Operations Management 15(1): 57-70. | zh_TW |
| dc.relation.reference (參考文獻) | Helms, H. M., L. P. Ettkin, J. T. Baxter, and M. V. Gordon. 2005. Managerial implications of target costing. Competitiveness Review 15(1): 49-56. | zh_TW |
| dc.relation.reference (參考文獻) | Kaplan, R. S., and R. Cooper. 1997. Cost & Effect: Using Integrated Cost System to Drive Profitability and Performance. Boston: Harvard Business School Press. | zh_TW |
| dc.relation.reference (參考文獻) | McCrea, B. 2006. Metrics take center stage. Logistic Management 45(1): 39-42. | zh_TW |
| dc.relation.reference (參考文獻) | Monczka, R., and R. J. Trent. 1991. Global sourcing: A development approach. International Journal of Purchasing and Materials Management 27(2): 2-8. | zh_TW |
| dc.relation.reference (參考文獻) | Nonaka, I., and H. Takeuchi. 1995. A theory of organizational knowledge creation. International Journal of Technology Management 11(7): 833-835. | zh_TW |
| dc.relation.reference (參考文獻) | Park, S., and J. L. Hartley. 2002. Exploring the effect of supplier management on performance in the Korean automotive supply chain. Journal of Supply Chain Management 38(2): 46-53. | zh_TW |
| dc.relation.reference (參考文獻) | Pinto, J. K., and D. P. Slevin. 1989. Critical success factors in R&D projects. Research Technology Management 32(1): 31. | zh_TW |
| dc.relation.reference (參考文獻) | Porter, M. E. 2001. Strategy and the internet. Harvard Business Review 79(March): 62-78. | zh_TW |
| dc.relation.reference (參考文獻) | Tani, T., H. Okano, N. Shimizu, Y. Iwabuchi, J. Fukuda, and S. Cooray. 1994. Target cost management in Japanese companies: Current state of the art. Management Accounting Research 5(1): 67-82. | zh_TW |
| dc.relation.reference (參考文獻) | The CAM-I Target Cost Core Group. 1997. Target Costing: The Next Frontier in Strategic Cost Management. Chicago: Irwin Professional Pub. | zh_TW |
| dc.relation.reference (參考文獻) | Ulrich, K. P., and S. D. Eppinger. 1995. Product Design and Development. Irwin: | zh_TW |
| dc.relation.reference (參考文獻) | McGraw-Hill. | zh_TW |
| dc.relation.reference (參考文獻) | Yin, R. K. 1994. Case Study Research: Design and Methods. 2nd ed. Newbury Park: Sage Publications. | zh_TW |
