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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/83863


    Title: 管理報表編制對企業經營績效之影響—以A公司為例;Effects of Management Report Preparation on Business Performance — A Case Study of Company A
    Authors: 凌均讀;Ling, Chun-Tu
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 管理報表;企業經營績效;資料營運;Management reports;Business performance;Data operations
    Date: 2020-06-02
    Issue Date: 2020-09-02 17:16:56 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 企業經營一段時間後,累積許多量化的管理數據,建構多元的管理報表,再配合企業經營者自身的決策經驗,逐漸形成一套公司的經營管理模式。產業變遷、工業革命、政經因素(如2018年中美貿易戰)及突發性的全球性經濟衰退(如2020年新型冠狀肺炎COVID-19)等,歷史事件被管理數據記載,也能為未知的狀況下提供依循,增強企業面對困境的應對能力,作適當且敏捷的管理調整。
    本個案研究以A公司為例,將常見管理報表,擬制與整理報表欄位值的意義與企業經營績效之間的連接,藉以說明A公司如何運用管理報表有效地蒐集數據,從而體現問題及後續如何做改善。研究結果可對於未來管理報表編制提供參考,管理報表若能有效與正確反映問題,對企業經營績效有正面影響,也因為企業經營者的信賴與支持,數據的管理意涵得以展現出來。

    ;As companies been in operation and accumulated quantitative, operational, and financial data, managements will typically identify and construct internal management reports, based on the managements’ own decision-making experience, to develop a more tailored management model. Major geopolitical events such as major technological changes in industry, industrial revolutions, political and economic factors (such as U.S.-China trade war in 2018), and sudden global economic recessions (such as COVID-19 in 2020), etc. are examples of major events that impact companies’ operation and can leave trails and historical management data. These data can help companies understand what might happen if faced with similar situation, and be used as companies approach unknown event, to enhance the company′s ability to face difficult situations, and make appropriate and agile management adjustments.
    In this case study, taking international Company A as an example , illustrate the connection between the common management reports and the company′s operating performance. Showing how Company A was able to collect management report data effectively, and in turn, used the data to identify issues in a timely manner, and developed ways to improve the situation. The accumulated financial data and results can also provide a reference in the preparation of future management reports. The business management department has become an important part of a typical company. A good management report can improve business performance. With the trust of the company’s decision making body, the department is entrusted with role of accumulating, analyzing and develop effective and meaningful internal management reports.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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