| 姓名 |
凌均讀(Chun-Tu Ling)
查詢紙本館藏 |
畢業系所 |
會計研究所企業資源規劃會計碩士在職專班 |
| 論文名稱 |
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)
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| 相關論文 | |
| 檔案 |
 [Endnote RIS 格式]
[Bibtex 格式]
 [相關文章]  [文章引用]  [完整記錄]  [館藏目錄]  至系統瀏覽論文 ( 永不開放)
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| 摘要(中) |
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。 |
| 摘要(英) |
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. |
| 關鍵字(中) |
★ 管理報表
★ 企業經營績效
★ 資料營運 |
關鍵字(英) |
★ Management reports
★ Business performance
★ Data operations |
| 論文目次 |
中文摘要 I
英文摘要 II
誌 謝 III
目 錄 IV
圖目錄 List of Figures V
表目錄 List of Tables VI
一、 緒論 1
二、 文獻探討 2
2-1 科學管理 2
2-2 管理會計與標準成本 3
2-3 經營績效 9
2-4 品質成本 9
三、 研究方法與架構 11
3-1 研究方法 11
3-1-1 文獻分析法 11
3-1-2 個案研究法 11
3-2 研究架構 12
四、 個案公司介紹與分析 13
4-1 個案公司介紹 13
4-2 個案報表分析 14
五、 結論與建議 31
參考文獻 33 |
| 參考文獻 |
﹝1﹞胡蘇雲譯 (Frederick Winslow Taylor著)，科學管理原理，四川人民出版社出版，西元2017年
﹝2﹞王怡心，成本與管理會計，四版，三民書局出版，民國104年
﹝3﹞鄭丁旺、汪泱若、張錫惠，管理會計，三版，指南書局出版，民國104年
﹝4﹞彭芳珍（2018）。品質成本對企業營運績效影響之研究─以F公司為例。國立中央大學高階主管企管碩士班碩士論文，桃園縣。
﹝5﹞戴欽松，從看報表管理掌握經營情勢，取自：
https://www.taifer.com.tw/PublicationArticleDetailC004000.aspx?Cond=2db0f281-66e3-4dd9-be6b-b58be493c16b
﹝6﹞林錫金，企業經營績效指標與經營分析。取自：https://mymkc.com/article/content/21786
﹝7﹞管理會計中的標準成本法優點。取自：
https://kknews.cc/zh-tw/news/86l44qe.html
﹝8﹞謝金河：中美貿易戰加速生產基地轉移。取自：https://www.businesstoday.com.tw/article/category/80392/post/201905180001/%E4%B8%AD%E7%BE%8E%E8%B2%BF%E6%98%93%E6%88%B0%E5%8A%A0%E9%80%9F%E7%94%9F%E7%94%A2%E5%9F%BA%E5%9C%B0%E8%BD%89%E7%A7%BB%20%E8%80%81%E8%AC%9D%EF%BC%9A%E8%B6%8A%E5%8D%97%E6%AD%A3%E5%9C%A8%E5%BF%AB%E9%80%9F%E8%BA%8D%E5%8D%87%E4%B8%AD
﹝9﹞劉大年：新冠肺炎全球經濟同步衰退。取自：https://www.storm.mg/article/2596042
﹝10﹞Benbasat I.,D.K.Goldstein, and M. Mead (1987) The case strategy in studies of information systems.
﹝11﹞Venkatraman, N. and Ramanujam, V.(1986)“Measuring of business performance in strategy research: a comparison approach,＂Academy of Management Review (11:4).
﹝12﹞Yin,R.K.(1989) Case study Research: Design and Method, California: Sage Publication. |
| 指導教授 |
王曉雯(Hsiao-Wen Wang)
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審核日期 |
2020-6-2 |
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