| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.author (Authors) | 林修頤 | zh_TW |
| dc.creator (作者) | 林修頤 | zh_TW |
| dc.date (日期) | 2009 | en_US |
| dc.date.accessioned | 8-Dec-2010 01:52:49 (UTC+8) | - |
| dc.date.available | 8-Dec-2010 01:52:49 (UTC+8) | - |
| dc.date.issued (上傳時間) | 8-Dec-2010 01:52:49 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0097353007 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/48894 | - |
| 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) | 97353007 | zh_TW |
| dc.description (描述) | 98 | zh_TW |
| dc.description.abstract (摘要) | 財務會計部門之作業倘若僅侷限於憑證彙總、報表編製，將無法於現在的競爭環境中，發揮部門應有的角色與功能，因應企業之所需提供具附加價值的服務。為探究財務會計部門發揮價值之所在，本研究以跨個案的方式，敘述在不同經營環境與管理背景下的個案公司，財務會計部門在什麼樣的契機之下進行轉型，發展出有別於過往認知的角色與功能，以及為企業創造價值之處。 研究分析的結果，財務會計部門可以從協助事業單位目標之達成，而據以發展出服務組合；襄助管理高層擬訂策略、推行管理制度與追蹤預算；或是發展出支援企業財務長所需的功能等。財務會計部門的角色與功能不再侷限於簿記與帳務，能從多元、全方位的角度進行服務上的轉型，展現出部門存在於企業中的價值。此外，若輔以平衡計分卡協助轉型，可提供部門運作上的藍圖與釐清價值創造上的邏輯，有助於服務部門之轉型。 | zh_TW |
| dc.description.abstract (摘要) | As the operating environment for business is becoming harsher, if the activities of financial and accounting department just limit to collate documents and issue financial reports, it can’t bring values which as the role and functions of business’ shared service unit should have into the company. To understand the financial and accounting department’s value in the company, the study uses cross-cases method to describe the department how to transform to play the role of value-added in different operating environment and management system. The study reveals that the financial and accounting department can bring values to company by assisting the business units to reach the operating goals, supporting top managers to frame strategies, or developing the specific functions to aid chief financial officer. With more abilities to satisfy the needs of business operation, financial and accounting department’s role and function is more multiple. Besides, the balanced scorecard can provide a guide and blueprint for the department to transform and identify the core of value-added process. | en_US |
| dc.description.tableofcontents | 第一章 緒論..............................................1 第一節 研究動機與目的....................................1 第二節 研究問題.........................................4 第三節 研究貢獻.........................................6 第四節 研究架構.........................................7第二章 文獻探討...........................................9 第一節 財務會計部門之角色與職能...........................9 第二節 財務會計部門之價值創造............................22 第三節 服務部門之價值評估...............................37 第四節 研究之延伸......................................43第三章 研究設計..........................................45 第一節 觀念性架構......................................45 第二節 研究方法........................................46第四章 個案公司介紹......................................52 第一節 A個案公司.......................................52 第二節 B個案公司.......................................56 第三節 C個案公司.......................................60第五章 財務會計部門之轉型分析..............................65 第一節 A個案公司.......................................65 第二節 B個案公司.......................................74 第三節 C個案公司.......................................79 第四節 跨個案分析......................................85第六章 結論與建議........................................91 第一節 研究結論........................................91 第二節 研究限制........................................96 第三節 建議與未來研究方向...............................97 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0097353007 | en_US |
| dc.subject (關鍵詞) | 財務會計部門 | zh_TW |
| dc.subject (關鍵詞) | 轉型 | zh_TW |
| dc.subject (關鍵詞) | 價值發揮 | zh_TW |
| dc.subject (關鍵詞) | Financial and Accounting Department | en_US |
| dc.subject (關鍵詞) | Transformation | en_US |
| dc.subject (關鍵詞) | Value-added | en_US |
| dc.title (題名) | 財務會計部門之轉型與價值發揮--跨個案研究 | zh_TW |
| dc.title (題名) | Financial and accounting department`s transformation and value-added--cross-cases study | en_US |
| dc.type (資料類型) | thesis | en |
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