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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/64503


    Title: 以利潤為導向之目標管理實施探討─以A公司為研究案例
    Authors: 張金峰;Chang,Chin-feng
    Contributors: 高階主管企管碩士班
    Keywords: 績效管理;目標管理;財務報表;損益表;PDCA;關鍵績效指標;Performance Management;MBO;Financial statement;Income Statement;KPI
    Date: 2014-06-24
    Issue Date: 2014-08-11 18:32:09 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 財務報表主要是反映企業一定期間的經營成果和財務狀況變動, 一套完整的財務報表包括資產負債表(Balance Sheet)、損益表(Income Statement)、現金流量表(Cash Flow Statement)、所有者權益變動表(Statement of change in equity),可以反映企業經營的成果,但它是落後資訊,企業在年終檢討今年展望來年時都會做目標管理,目標管理的成果應該反映在財務報表上,看到許多的公司所定的目標都達到但是公司虧損。
    上市公司資訊須公佈,未上市的公司也有會計在做帳,經理人或廠主管一般在檢討最常用的報表就是損益表,本研究是希望透過損益表上所揭露的數字訊息,在年終檢討訂定目標後,延伸出的部門目標、個人目標及公司預算,落實在企業系統管理上,透過每月的檢討及修正,最後在年終時能反應公司成員努力的成果。
    本研究乃藉由對個案公司從以往的目標管理MBO(Management By Objective) ,到從損益表導入關鍵績效指標KPI(Key performance indicators),藉由所有公司最在意的獲利引導,從損益表的數字呈現以始為終,以探討此一模式是否有效的解決了上述問題,且此一管理模式可否運用於其他產業,所得結論如下:
    1. 推行「以利潤為導向之目標管理」使得部門主管及員工有明確的工作方向及目標,在共識下讓組織績效與個人績效極大化。
    2. 推行讓組織工作聚焦,員工能掌握重點提升效率、避免浪費,並能集中資源發揮最大效果。
    3.在PDCA管理循環運作下,使員工能力持續提升,進而增加組織的活動力產生更大競爭力。;A financial statement mainly reflects the results and changes of financial situation for a business during a stated period. An entire financial statement includes a balance sheet, an income statement, a cash flow statement, and a statement of change in equity, which reflect the result of a company management; but it is delayed information. A company usually runs through the annual performance at the end of the year and adopts the management by objectives to predict the goal of the coming year. However, even though the predicted goal should be reflected on the following year’s financial statement, many companies which meet their goals but fails to have a profit.
    The information of a listed company is to be issued in public whereas accountants are also employed in a unlisted company for financial process. Income statement is the mostly used statement in a financial statement. This is used to reflect a company’s performance by the manager or the supervisor of manufactory. My study aims to identify the information of income statement revealed to set up the company objective for the coming year, and extend to objectives of departments, persons, and company budget. This research can make sure that the management by objective is based on the system of company management, and reflects the performance of company staffs at the end of a year through the correct monthly modifications.
    This research applies case study regarding the MBO to KPI to identify the profit oriented the company mostly concerns about to discuss that the management model can be applied to other industries when the information of income statement presents the right result. From the findings, I can conclude as below:
    1. To promote “profit oriented KPI” to guide the supervisor and employee of the department to the correct direction and objective and maximize production efficiency of both organizations and individuals.
    2. To improve focus in organizational work, avoid wastage and increase efficiency in employees and centralize resource to maximize effect.
    3.With the operation of PDCA, continually improve employee skill, and furthermore increase the efficiency hence increase competiveness of organization.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

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