| dc.contributor.advisor | 吳安妮 | zh_TW |
| dc.contributor.advisor | Anne Wu | en_US |
| dc.contributor.author (Authors) | 郭哲妏 | zh_TW |
| dc.creator (作者) | 郭哲妏 | zh_TW |
| dc.date (日期) | 2015 | en_US |
| dc.date.accessioned | 13-Jul-2015 11:06:08 (UTC+8) | - |
| dc.date.available | 13-Jul-2015 11:06:08 (UTC+8) | - |
| dc.date.issued (上傳時間) | 13-Jul-2015 11:06:08 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G1013530051 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/76416 | - |
| 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) | 101353005 | zh_TW |
| dc.description (描述) | 103 | zh_TW |
| dc.description.abstract (摘要) | 作業基礎成本制度在管理會計領域中是重要的一環，過往的研究主要著重在制度的設計或效用實證方面，幾乎沒有針對與品質管理應用方面進行探討。 印刷電路板產業為台灣重點產業，無論在其技術、產業結構或市場供需方面皆以成熟並朝高端科技邁進。台灣原有之中小電路版廠不僅面臨大廠規模經濟的低價競爭，在技術的提升方面又不敵資本雄厚的領先企業，未來發展不免陷入膠著。本研究採用個案研究法，以我國中型印刷電路板製造商為研究對象，利用公司已導入之作業基礎成本制資料與內部品質管理資料交叉分析，探討兩者結合之方式、可能產生之問題與解決辦法，並得到以下結論:一、 以作業基礎成本制之作業為細胞區分其品質屬性，可以從失敗成本指導品質改善，近而與品質管理系統結合。二、 作業基礎成本制與品質管理結合時，可能會因作業的複雜導致資料蒐集與責任歸屬不易，影響品質管理的效果。三、 透過對失敗作業進行表單設計，可以強化作業基礎成本制資料蒐集的完整性，並解決責任歸屬的問題。 | zh_TW |
| dc.description.abstract (摘要) | Activity-Based Costing is one of the most important theories of modern Management Accounting. The previous research in Activity-Based Costing mainly focused on the system design or the empirical analysis of the effectiveness. Very few studies emphasized on the application in quality management aspect. The Printed Circuit Board (PCB) is a fundamental industry for electronic products and their peripherals. The industry nowadays is extremely competitive due to the overcapacity problem and the slack in the global economy. The purpose of this study is to integrate the Activity-Based Costing system, which the company already has, and the Quality Management system embedded in the company. Furthermore, this study also discussed the potential problems following the integration and the suggested solutions. This study used the case study approach to explore the research questions. The conclusion is summarized as below:1. To integrate the two systems, the company should define the quality attributes for each activities, analyzing the failure costs and find out the required quality improvement actions.2. The complexity of the activities may affect the data integrity and consequently reduce the effectiveness of the management.3. Through the design of relative forms, the integrity of data can be improved and the attribution of responsibilities can be clarified as well. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機 1第二節 研究目的與問題 2第三節 研究貢獻 3第四節 論文架構 4第二章 文獻探討 6第一節 品質管理之相關文獻 6第二節 品質成本之相關文獻 11第三節 作業基礎成本制度與品質結合相關文獻 19第四節 研究延伸 27第三章 研究方法 28第一節 方法簡介 28第二節 本研究架構 30第四章 個案公司介紹 31第一節 產業介紹 31第二節 個案公司介紹 35第五章 作業基礎成本制度與品質管理 39第一節 作業基礎成本制與品質管理結合之方法 39第二節 ABC與品質管理結合之問題與解決之道 51第三節 ABC與品質管理結合之影響與效益 65第六章 研究結論與建議 66第一節 研究結論 66第二節 研究限制 67第三節 研究建議 68 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G1013530051 | en_US |
| dc.subject (關鍵詞) | 作業基礎成本制 | zh_TW |
| dc.subject (關鍵詞) | 品質管理 | zh_TW |
| dc.subject (關鍵詞) | Activity-Based Costing | en_US |
| dc.subject (關鍵詞) | Quality Management | en_US |
| dc.title (題名) | 作業基礎成本制度與品質管理之結合 —以電路板製造公司為例 | zh_TW |
| dc.title (題名) | The Integration of Activity-Based Costing and Quality Management- A Case Study of a PCB Manufacturer | en_US |
| dc.type (資料類型) | thesis | en |
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