| 摘要(英) |
Budgeting Systems and Corporate Performance: A Case Study of Taiwan′s Listed Server Manufacturing Companies
Abstract
The budgeting system is one of the core tools in contemporary corporate management, serving not only as a vital aspect of financial management but also as a crucial means of business planning. Therefore, the level of managers′ involvement in budgeting is also a key reference indicator for evaluating managerial performance.
Although previous studies have demonstrated a significant positive relationship between managers′ involvement in budgeting and management performance through survey methods, they lack quantitative financial data support. This study takes Company A, a listed server manufacturing company in Taiwan, as a case study. It measures management performance by operating profit and defines the variance between actual and budgeted revenues/expenses as the proxy variable for "managers′ involvement in budgeting," thereby exploring its impact on management performance.
The research findings and operational recommendations for the company are summarized as follows. Firstly, if Company A can effectively reduce material costs, it will positively impact the company′s operating profit, with regression analysis results largely aligning with the hypothesis. Secondly, increasing sales revenue can enhance the company′s operating profit. However, if the deviation between actual and estimated revenues is large, it will negatively affect operating profit and reduce the accuracy of profit forecasts. Therefore, the sales department should ensure the accuracy of revenue estimates, set higher budget targets, and strive to meet them to improve the company′s operating profit. Thirdly, in terms of manufacturing and operating expenses, the regression analysis results are only partially significant and often contrary to expectations, indicating that managers need to strengthen their control over budgets and the allocation of actual expenses. Finally, since the control of budgets by departmental managers affects the company′s operating profit and its forecasting, the company could consider using this as a reference indicator for evaluating managerial performance and provide relevant training to enhance their budget management capabilities.
Keywords: Managers′ participation in budgeting、Implementation Status of Budgeting、Budget control |
| 參考文獻 |
參考文獻
一、 中文文獻：
1、 祝道松、盧正宗，2007年，「預算參與、預算相關態度、與管理者績效間關係之探討」，當代會計，第8卷第2期：209-238。
2、 祝道松、林淑美、倪豐裕，2003年，「預算目標困難度對預算參與、預算目標接受度、與管理績效間關係影響之探討：以台灣地區製造業為例」，管理學報，第20卷第1期：1023-1043。
二、 英文文獻：
[1] Brownell, P. (1981). Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review, 56(4): 844-860.
[2] Chenhall, R., and P. Brownell (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3): 225-233.
[3] Deliana, D. (2015). Managerial Performance in Indonesia Local Government: Impact of Budget Participation and Budget Goal Commitment. Research Journal of Finance and Accounting, 6(4):99-103.
[4] Gibbons, R., and K. Murphy (1992). Optimal Incentive Contracts in the Presence of Career Concerns: Theory and Evidence. Journal of Political Economy, 100(3): 468-505.
[5] Hanifah, I. (2013). Cognitive Effects in the Relationship between Budgetary Participation and Job Performance: A Case Study of Manufacturing Industry in Banten, Indonesia. International Journal of Social Science and Humanity, 3(4):396-400.
[6] Hartono, E. (2018). The Influence of Budget Participation on Managerial Performance: The Role of Budget Goal Difficulty, Budget Goal Commitment, Job-Relevant Information, and Procedural Fairness. Unpublished Master dissertation, School of Management International (MBA), National Taiwan University of Science and Technology.
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[9] Magner, N., Welker, R., and T. Campbell (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework. Accounting and Business Research, 27(1): 41-50.
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三、 網路資源：
1、 Deloitte，議題觀點，「建置完善的預算管理制度，協助企業超前部署」。查詢日期：2024年1月19日。
檢自：https://www2.deloitte.com/tw/tc/pages/strategy-operations/articles/budget-management-system.html
2、 DIGITIMES Research: Servers tracker。查詢日期：2024年1月23日。
檢自：https://www.digitimes.com/reports/index.asp?cat=485
3、 TEJ台灣經濟新報，專家觀點，伺服器。查詢日期：2024年2月5日。
檢自： https://cuts.top/Gsr5
4、 富果直送(白話投資好文)，產業分析，【關鍵報告】雲端服務商機！白話文解構「伺服器產業」。查詢日期：2024年2月6日。
檢自： https://blog.fugle.tw/server-report-2022/
5、 公開資訊觀測站。查詢日期：2024年2月6日。
檢自： http://mops.twse.com.tw/mops/web/index |
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